IRIS Accounts Production v25.4.12.37 07668439 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07668439 2024-06-30 07668439 2025-06-30 07668439 2024-07-01 2025-06-30 07668439 2023-06-30 07668439 2023-07-01 2024-06-30 07668439 2024-06-30 07668439 ns15:EnglandWales 2024-07-01 2025-06-30 07668439 ns14:PoundSterling 2024-07-01 2025-06-30 07668439 ns10:Director1 2024-07-01 2025-06-30 07668439 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07668439 ns10:SmallEntities 2024-07-01 2025-06-30 07668439 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07668439 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 07668439 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07668439 ns10:FullAccounts 2024-07-01 2025-06-30 07668439 ns10:Director3 2024-07-01 2025-06-30 07668439 ns10:Director2 2024-07-01 2025-06-30 07668439 ns10:Director4 2024-07-01 2025-06-30 07668439 ns10:Director5 2024-07-01 2025-06-30 07668439 ns10:Director6 2024-07-01 2025-06-30 07668439 ns10:Director7 2024-07-01 2025-06-30 07668439 ns10:Director8 2024-07-01 2025-06-30 07668439 ns10:CompanySecretary1 2024-07-01 2025-06-30 07668439 ns10:RegisteredOffice 2024-07-01 2025-06-30 07668439 ns5:CurrentFinancialInstruments 2025-06-30 07668439 ns5:CurrentFinancialInstruments 2024-06-30 07668439 ns5:ShareCapital 2025-06-30 07668439 ns5:ShareCapital 2024-06-30 07668439 ns5:CapitalRedemptionReserve 2025-06-30 07668439 ns5:CapitalRedemptionReserve 2024-06-30 07668439 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 07668439 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 07668439 ns5:FurnitureFittings 2024-07-01 2025-06-30 07668439 ns5:ComputerEquipment 2024-07-01 2025-06-30 07668439 ns5:FurnitureFittings 2024-06-30 07668439 ns5:ComputerEquipment 2024-06-30 07668439 ns5:FurnitureFittings 2025-06-30 07668439 ns5:ComputerEquipment 2025-06-30 07668439 ns5:FurnitureFittings 2024-06-30 07668439 ns5:ComputerEquipment 2024-06-30 07668439 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 07668439 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 07668439 ns5:WithinOneYear 2025-06-30 07668439 ns5:WithinOneYear 2024-06-30 07668439 ns5:BetweenOneFiveYears 2025-06-30 07668439 ns5:BetweenOneFiveYears 2024-06-30 07668439 ns5:MoreThanFiveYears 2025-06-30 07668439 ns5:MoreThanFiveYears 2024-06-30 07668439 ns5:AllPeriods 2025-06-30 07668439 ns5:AllPeriods 2024-06-30

REGISTERED NUMBER: 07668439 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

RANDALL & PAYNE MANAGEMENT SERVICES LTD

RANDALL & PAYNE MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 07668439)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

RANDALL & PAYNE MANAGEMENT SERVICES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | T J Watkins

| W J Abbott

| R I Case

| O A Newbold

| R P Moore

| Mrs N M Cairns

| S R Pegler

| J T Geary

| SECRETARY: | T J Watkins

| REGISTERED OFFICE: | Chargrove House

| Cheltenham

| Gloucestershire

| GL51 4GA

| REGISTERED NUMBER: | 07668439 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

RANDALL & PAYNE MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 07668439)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,050 |  | 19,018 |  |

CURRENT ASSETS

Debtors | 5 | 309,170 |  | 553,353 |  |

Cash at bank and in hand | 11,891 |  | 10,770 |  |

321,061 |  | 564,123 |  |

CREDITORS

Amounts falling due within one year | 6 | 147,272 |  | 327,656 |  |

NET CURRENT ASSETS | 173,789 |  | 236,467 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 185,839 |  | 255,485 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Capital redemption reserve | 38 |  | 38 |  |

Retained earnings | 185,401 |  | 255,047 |  |

SHAREHOLDERS' FUNDS | 185,839 |  | 255,485 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2026 and were signed on its behalf by:

T J Watkins - Director

RANDALL & PAYNE MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 07668439)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Randall & Payne Management Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Accounting convention

| These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of services, excluding value added tax. Services provided are recognised in the accounts in the year in which they are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

RANDALL & PAYNE MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 07668439)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The directors have considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the directors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 43 (2024 - 52 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 21,486 |  | 70,978 |  | 92,464 |  |

| Additions | 350 |  | 2,977 |  | 3,327 |  |

| Disposals | - |  | (1,760 | ) | (1,760 | ) |

| At 30 June 2025 | 21,836 |  | 72,195 |  | 94,031 |  |

| DEPRECIATION

| At 1 July 2024 | 13,471 |  | 59,975 |  | 73,446 |  |

| Charge for year | 836 |  | 9,459 |  | 10,295 |  |

| Eliminated on disposal | - |  | (1,760 | ) | (1,760 | ) |

| At 30 June 2025 | 14,307 |  | 67,674 |  | 81,981 |  |

| NET BOOK VALUE

| At 30 June 2025 | 7,529 |  | 4,521 |  | 12,050 |  |

| At 30 June 2024 | 8,015 |  | 11,003 |  | 19,018 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 242,216 |  | 494,234 |  |

| VAT | 27,456 |  | 22,931 |  |

| Prepayments and accrued income | 39,498 |  | 36,188 |  |

309,170 |  | 553,353 |  |

RANDALL & PAYNE MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 07668439)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 29,086 |  | 35,616 |  |

| Corporation Tax | 33,995 |  | 40,571 |  |

| Social security and other taxes | 37,266 |  | 35,440 |  |

| Other creditors | - |  | 152,000 |  |

| Accrued expenses | 46,925 |  | 64,029 |  |

147,272 |  | 327,656 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 50,272 |  | 47,477 |  |

| Between one and five years | 48,927 |  | 56,643 |  |

| In more than five years | 202 |  | - |  |

99,401 |  | 104,120 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| No outstanding loans to the directors existed at 30 June 2025 (2024 £Nil).