RAGING TORRENTS LIMITED


Director	FINLAY, Michael Stephen


Registered Address	2 Brookwood Drive
	Barnt Green
	Birmingham
	B45 8GG


Registered Number	15870626 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		233,143
Tangible assets	4		1,971
			235,114
Current assets
Debtors	5	24,750
Cash at bank and on hand		6,965
		31,715
Creditors amounts falling due within one year		(45,003)
Net current assets (liabilities)			(13,288)
Total assets less current liabilities			221,826
Creditors amounts falling due after one year			(195,925)
Net assets			25,901
Capital and reserves
Called up share capital			20
Profit and loss account			25,881
Shareholders' funds			25,901

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 Director acknowledges 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 Director on 20 April 2026, and are signed on its behalf by:

FINLAY, Michael Stephen
Director
Registered Company No. 15870626

RAGING TORRENTS LIMITED

Notes to the Financial Statements
for the period ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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.

	Revenue from rendering of services
	Revenue 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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Intangible assets
	Intangibles

	Other	Total
	£	£
Cost or valuation
At 01 August 24	250,000	250,000
At 31 August 25	250,000	250,000
Amortisation and impairment
Charge for year	16,857	16,857
At 31 August 25	16,857	16,857
Net book value
At 31 August 25	233,143	233,143
At 31 July 24	250,000	250,000

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	2,398	2,398
At 31 August 25	2,398	2,398
Depreciation and impairment
Charge for year	427	427
At 31 August 25	427	427
Net book value
At 31 August 25	1,971	1,971
At 31 July 24	-	-

5.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	24,750
	Total	24,750