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REGISTERED NUMBER: 03073351 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Rayell Construction Limited

| Rayell Construction Limited (Registered number: 03073351) |

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Rayell Construction Limited |

Company Information

for the year ended 30 June 2025

| DIRECTORS: | Mr Raymond Ellingford

| Mrs Jodie Michaela Ellingford

| REGISTERED OFFICE: | Top Floor

| 10 The Broadway

| Leigh-On-Sea

| Essex

| SS9 1AW

| REGISTERED NUMBER: | 03073351 (England and Wales)

| ACCOUNTANTS: | Vortex Accountants Limited

| Top Floor

| 10 The Broadway

| Leigh On Sea

| Essex

| SS9 1AW

| BANKERS: | Lloyds TSB

| The Green

| Stanford Le Hope

| Essex

| SS17 0ER

| Rayell Construction Limited (Registered number: 03073351) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 134,765 |  | 105,105 |  |

CURRENT ASSETS

Stocks | 5 | 155,961 |  | 178,220 |  |

Debtors | 6 | 436,034 |  | 163,440 |  |

Cash at bank and in hand | 252,617 |  | 325,087 |  |

844,612 |  | 666,747 |  |

CREDITORS

Amounts falling due within one year | 7 | 530,127 |  | 311,917 |  |

NET CURRENT ASSETS | 314,485 |  | 354,830 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 449,250 |  | 459,935 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 8 | 449,247 |  | 459,932 |  |

SHAREHOLDERS' FUNDS | 449,250 |  | 459,935 |  |

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.

| Rayell Construction Limited (Registered number: 03073351) |

Balance Sheet - continued

30 June 2025

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 9 March 2026 and were signed on its behalf by:

Mr Raymond Ellingford - Director

| Rayell Construction Limited (Registered number: 03073351) |

Notes to the Financial Statements

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Rayell Construction Limited 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

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

| Rayell Construction Limited (Registered number: 03073351) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 6,862 |  | 9,205 |  | 268,425 |  | 6,782 |  | 291,274 |  |

| Additions | - |  | - |  | 74,583 |  | - |  | 74,583 |  |

| At 30 June 2025 | 6,862 |  | 9,205 |  | 343,008 |  | 6,782 |  | 365,857 |  |

| DEPRECIATION

| At 1 July 2024 | 6,860 |  | 7,234 |  | 165,791 |  | 6,284 |  | 186,169 |  |

| Charge for year | 2 |  | 493 |  | 44,304 |  | 124 |  | 44,923 |  |

| At 30 June 2025 | 6,862 |  | 7,727 |  | 210,095 |  | 6,408 |  | 231,092 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 1,478 |  | 132,913 |  | 374 |  | 134,765 |  |

| At 30 June 2024 | 2 |  | 1,971 |  | 102,634 |  | 498 |  | 105,105 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Work-in-progress | 155,961 |  | 178,220 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 353,729 |  | 133,486 |  |

| VAT | 82,305 |  | 29,954 |  |

436,034 |  | 163,440 |  |

| Rayell Construction Limited (Registered number: 03073351) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 112,426 |  | 159,695 |  |

| Tax | 26,591 |  | 39,571 |  |

| Social security and other taxes | 3,532 |  | 7,326 |  |

| Other creditors | 300,000 |  | - |  |

| Directors' current accounts | 17,562 |  | 32,868 |  |

| Accrued expenses | 70,016 |  | 72,457 |  |

530,127 |  | 311,917 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 459,932 |  |

| Profit for the year | 49,315 |  |

| Dividends | (60,000 | ) |

| At 30 June 2025 | 449,247 |  |