Registration number: 14453809

Raffinity Consultancy Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Raffinity Consultancy Ltd

(Registration number: 14453809)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	15,179	26,095
Cash at bank and in hand		10,896	3,076
		26,075	29,171
Creditors: Amounts falling due within one year	5	(13,134)	(17,093)
Net assets		12,941	12,078
Capital and reserves
Called up share capital	6	1	1
Retained earnings		12,940	12,077
Shareholders' funds		12,941	12,078

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 April 2026
 

......................................... N M Palich Director

Raffinity Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Inskip Spaces
Inskip Street
Padiham
Lancashire
BB12 8BP

These financial statements were authorised for issue by the director on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Raffinity Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Debtors

	2025 £	2024 £
Trade debtors	15,078	21,546
Other debtors	101	1
Accrued income	-	4,548
	15,179	26,095

Raffinity Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	11,497	14,085
Taxation and social security	1,037	1,807
Accruals and deferred income	600	1,200
Other creditors	-	1
	13,134	17,093

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

7	Related party transactions

Summary of transactions with all entities with joint control or significant interest

Raffinity Promotions Ltd
Raffinity Marketing Ltd
Total Gaming Solutions Limited
Lottery Services Limited

Income and receivables from related parties

2025	Entities with joint control or significant influence £
Sales	6,075
Management charges receivable	16,013
	22,088
Amounts receivable from related party	6,078

Raffinity Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2024	Entities with joint control or significant influence £
Management charges receivable	6,849
Amounts receivable from related party	6,849

Expenditure with and payables to related parties

2025	Entities with joint control or significant influence £
Expenses	3,544

Loans to related parties

2025	Entities with joint control or significant influence £	Total £
Advanced	100	100
At end of period	100	100