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RAINE-FRASER LTD

Registered Number
SC819386
(Scotland)

Unaudited Financial Statements for the Period ended
30 September 2025

RAINE-FRASER LTD
Company Information
for the period from 14 August 2024 to 30 September 2025

Directors | Jamie Munro Fraser
| Dr Constance Raine Fraser

Registered Address | Crosslyn House Edinburgh Road
| Gifford
| Haddington
| EH41 4JE

Registered Number | SC819386 (Scotland)

RAINE-FRASER LTD
Balance Sheet as at
30 September 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 5,148
Investment property | 4 |  |  | 377,148
|  |  |  | 382,296
Current assets |  |  |  |
Debtors | 5 | 1,658 |  |
Cash at bank and on hand |  | 19,786 |  |
|  | 21,444 |  |
Creditors amounts falling due within one year | 6 | (428,001) |  |
Net current assets (liabilities) |  |  |  | (406,557)
Total assets less current liabilities |  |  |  | (24,261)
Provisions for liabilities |  |  |  | (978)
Net assets |  |  |  | (25,239)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 10
Profit and loss account |  |  |  | (25,249)
Shareholders' funds |  |  |  | (25,239)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2026, and are signed on its behalf by:
Dr Constance Raine Fraser Director
Jamie Munro Fraser Director Registered Company No. SC819386

RAINE-FRASER LTD
Notes to the Financial Statements
for the period ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 3

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 3,974 |  | 575 |  | 677 |  | 5,226
| At 30 September 25 | 3,974 |  | 575 |  | 677 |  | 5,226
| Depreciation and impairment
| Charge for year | 26 |  | 5 |  | 47 |  | 78
| At 30 September 25 | 26 |  | 5 |  | 47 |  | 78
| Net book value
| At 30 September 25 | 3,948 |  | 570 |  | 630 |  | 5,148
| At 13 August 24 | - |  | - |  | - |  | -

4. | Investment property
--- | ---

|  | £
| Additions | 377,148
| At 30 September 25 | 377,148

5. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Prepayments and accrued income | 1,658
| Total | 1,658

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 4,340
| Other creditors | 422,297
| Accrued liabilities and deferred income | 1,364
| Total | 428,001