Company registration number SC633075 (Scotland)
REYNOLDS ACTUARIAL SERVICES LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
REYNOLDS ACTUARIAL SERVICES LTD.
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
REYNOLDS ACTUARIAL SERVICES LTD.
STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
331
494
Current assets
Trade and other receivables
4
1,008
1,898
Cash and cash equivalents
2,205
125
3,213
2,023
Current liabilities
5
(5,877)
(4,444)
Net current liabilities
(2,664)
(2,421)
Net liabilities
(2,333)
(1,927)
Equity
Called up share capital
6
100
100
Retained earnings
(2,433)
(2,027)
Total equity
(2,333)
(1,927)

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
J K Reynolds
Director
Company registration number SC633075 (Scotland)
REYNOLDS ACTUARIAL SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Reynolds Actuarial Services Ltd. is a private company limited by shares incorporated in Scotland. The registered office is 2 Melville Street, Falkirk, Scotland, FK1 1HZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

REYNOLDS ACTUARIAL SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Property, plant and equipment
Computers
£
Cost
At 1 July 2024 and 30 June 2025
3,723
Depreciation and impairment
At 1 July 2024
3,229
Depreciation charged in the year
163
At 30 June 2025
3,392
Carrying amount
At 30 June 2025
331
At 30 June 2024
494
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
999
1,889
Other receivables
9
9
1,008
1,898
REYNOLDS ACTUARIAL SERVICES LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
5
Current liabilities
2025
2024
£
£
Other payables
5,877
4,444
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
90
90
90
90
Ordinary B Shares of £1 each
2
2
2
2
Ordinary C Shares of £1 each
2
2
2
2
Ordianry D Shares of £1 each
2
2
2
2
Ordinary E Shares of £1 each
2
2
2
2
Ordinary F Shares of £1 each
2
2
2
2
100
100
100
100
2025-06-30 2024-07-01 false false false 03 February 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of actuarial services.
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