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Registered number: 07851433
Rayney Homes Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Rayney Homes Limited
Contents
Contents

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

Page 1
Rayney Homes Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07851433

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 400,000 |  | 400,000
|  |  | 400,000 |  | 400,000
CURRENT ASSETS
Debtors | 5 | 64,873 |  | 59,539 |
Cash at bank and in hand |  | 3,531 |  | 11,986 |
|  | 68,404 |  | 71,525 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,134 ) |  | (4,439 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,270 |  | 67,086
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 465,270 |  | 467,086
NET ASSETS |  |  | 465,270 |  | 467,086
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Fair value reserve |  |  | 298,092 |  | 298,092
Profit and Loss Account |  |  | 167,078 |  | 168,894
SHAREHOLDERS' FUNDS |  |  | 465,270 |  | 467,086

Page 1
Page 2
Rayney Homes Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Raymond Gill Director
26/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rayney Homes Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Rayney Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07851433 . The registered office is Staple House , 5 Eleanors Cross, Dunstable, England, LU6 1SU.
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
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Rayney Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 400,000
As at 31 August 2025 | 400,000
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 400,000
As at 1 September 2024 | 400,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52 |  | 51
Amounts owed by group undertakings | 64,795 |  | 43,887
Other debtors | 26 |  | 15,601
| 64,873 |  | 59,539

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,560 |  | -
Taxation and social security | (426 ) |  | 4,439
| 3,134 |  | 4,439

7. Share Capital

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

8. Related Party Transactions
As at balance sheet date, included in debtors are amounts due from holding company of £64,795 (2024: £43,887).
Page 4