Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07618840 Mrs Helen Rayner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07618840 2024-05-31 07618840 2025-05-31 07618840 2024-06-01 2025-05-31 07618840 frs-core:CurrentFinancialInstruments 2025-05-31 07618840 frs-core:PlantMachinery 2025-05-31 07618840 frs-core:PlantMachinery 2024-06-01 2025-05-31 07618840 frs-core:PlantMachinery 2024-05-31 07618840 frs-core:ShareCapital 2025-05-31 07618840 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07618840 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07618840 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07618840 frs-bus:SmallEntities 2024-06-01 2025-05-31 07618840 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07618840 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07618840 frs-bus:Director1 2024-06-01 2025-05-31 07618840 frs-countries:EnglandWales 2024-06-01 2025-05-31 07618840 2023-05-31 07618840 2024-05-31 07618840 2023-06-01 2024-05-31 07618840 frs-core:CurrentFinancialInstruments 2024-05-31 07618840 frs-core:ShareCapital 2024-05-31 07618840 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07618840
RAYNER RAYNER LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
Evans & Evans Ltd
24A St Radigunds Road
Dover
Kent
CT17 0JY
RAYNER RAYNER LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
RAYNER RAYNER LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 07618840

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,200 |  | 1,782
|  |  | 1,200 |  | 1,782
CURRENT ASSETS
Cash at bank and in hand |  | 8,984 |  | 6,675 |
|  | 8,984 |  | 6,675 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,900 ) |  | (6,501 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,084 |  | 174
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,284 |  | 1,956
NET ASSETS |  |  | 3,284 |  | 1,956
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,184 |  | 1,856
SHAREHOLDERS' FUNDS |  |  | 3,284 |  | 1,956

Page 1
Page 2
RAYNER RAYNER LTD
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Helen Rayner Director
9 August 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
RAYNER RAYNER LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
RAYNER RAYNER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07618840 . The registered office is 40 IRON MILL PLACE, DARTFORD, KENT, DA1 4RT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Straight Line

2.4. Taxation
Corporation tax shown represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 June 2024 | 10,690
As at 31 May 2025 | 10,690
Depreciation
As at 1 June 2024 | 8,908
Provided during the period | 582
As at 31 May 2025 | 9,490
Net Book Value
As at 31 May 2025 | 1,200
As at 1 June 2024 | 1,782

Page 3
Page 4
RAYNER RAYNER LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 857 |  | 291
Accruals and deferred income | 1,268 |  | 1,247
Director's loan account | 4,775 |  | 4,963
| 6,900 |  | 6,501

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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