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Registered number: 11260168
Ralston Fabrics Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
M A Accountancy Group
Ralston Fabrics Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Ralston Fabrics Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11260168

| 30 September 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,616 |  | 1,822
|  |  | 1,616 |  | 1,822
CURRENT ASSETS
Stocks |  | - |  | 14,000 |
Debtors | 5 | 389 |  | 1,684 |
Cash at bank and in hand |  | 159 |  | 3,224 |
|  | 548 |  | 18,908 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,361 ) |  | (31,353 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,813 ) |  | (12,445 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (21,197 ) |  | (10,623 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,001 )
NET LIABILITIES |  |  | (21,197 ) |  | (17,624 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (21,297 ) |  | (17,724 )
SHAREHOLDERS' FUNDS |  |  | (21,197) |  | (17,624)

Page 1
Page 2
Ralston Fabrics Limited
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 O Clewer Director
3rd March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ralston Fabrics Limited
Notes to the Financial Statements
For the Period 1 April 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Ralston Fabrics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11260168 . The registered office is Unit 5 Bellhangers Enterprises Station Road, Bentworth, Alton, GU34 5QZ .
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. Going Concern Disclosure
The directors have determined that the company will cease trading. Accordingly, these financial statements have not been prepared on a going concern basis. Instead, they have been prepared to reflect the company’s financial position at the reporting date, taking into account the imminent cessation of trading.
In preparing the financial statements:

- Liabilities falling due beyond one year have been reclassified as current liabilities where the company no longer has an unconditional right to defer settlement for at least twelve months post reporting date.

- No provision has been made for costs of terminating the business that were not committed as at the reporting date.

The above treatment ensures that the financial statements present a fair view of the company’s financial position in the context of its cessation of operations, reflecting the expected outcomes of an orderly winding up of trading activities rather than the assumption of ongoing operations.
2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Page 3
Page 4
Ralston Fabrics Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
2.4. 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 | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
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Page 5
Ralston Fabrics Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 3,629
Additions | 250
As at 30 September 2025 | 3,879
Depreciation
As at 1 April 2024 | 1,807
Provided during the period | 456
As at 30 September 2025 | 2,263
Net Book Value
As at 30 September 2025 | 1,616
As at 1 April 2024 | 1,822

5. Debtors

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 389 |  | 1,684

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,519 |  | 9,690
Bank loans and overdrafts | 3,401 |  | -
Other creditors | 15,441 |  | 18,761
Taxation and social security | - |  | 2,902
| 23,361 |  | 31,353

7. Creditors: Amounts Falling Due After More Than One Year

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,001

Page 5
Page 6
Ralston Fabrics Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 30 September 2025
8. Share Capital

| 30 September 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
During the financial period, the company entered into a related party transaction with its director.
As the company is in the process of ceasing trading, the director agreed to purchase the remaining inventory held by the company. The transaction was conducted at fair value, based on the estimated net realizable value of the stock at the date of purchase. The total consideration paid by the director amounted to £8,000, which will be settled following the period end.
At 30th September 2025 there was a loan outstanding from the director of £14,567 (2024 - £16,271), which has been included in other creditors. The loan is interest free, unsecured and repayable on demand
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