COMPANY REGISTRATION NUMBER:
10100328
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Filleted Unaudited Financial Statements |
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|
Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
Rachael Benjamin Limited |
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Year ended 30 April 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
HARPER SHELDON LIMITED
Chartered Accountants
Midway House
Staverton Technology Park
Herrick Way, Staverton
Cheltenham, Glos.
GL51 6TQ
29 April 2026
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Statement of Financial Position |
|
30 April 2025
Current assets
|
Debtors |
6 |
38,625 |
47,625 |
|
Cash at bank and in hand |
6,465 |
2,524 |
|
-------- |
-------- |
|
45,090 |
50,149 |
|
|
|
|
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Creditors: amounts falling due within one year |
7 |
184,018 |
189,577 |
|
--------- |
--------- |
|
Net current liabilities |
138,928 |
139,428 |
|
--------- |
--------- |
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Total assets less current liabilities |
(
138,928) |
(
139,428) |
|
--------- |
--------- |
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Net liabilities |
(
138,928) |
(
139,428) |
|
--------- |
--------- |
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|
|
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Capital and reserves
|
Called up share capital |
375 |
375 |
|
Share premium account |
177,413 |
177,413 |
|
Profit and loss account |
(
316,716) |
(
317,216) |
|
--------- |
--------- |
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Shareholders deficit |
(
138,928) |
(
139,428) |
|
--------- |
--------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 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 financial statements for the year in question in accordance with section 476
;
-
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
29 April 2026
, and are signed on behalf of the board by:
Company registration number:
10100328
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Notes to the Financial Statements |
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Year ended 30 April 2025
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is Flat 3, 68 Vincent Square, London, SW1P 2NU, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil
(2024:
4
).
5.
Cease trading
The company ceased trading on the 1st March 2024.
6.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Other debtors |
38,625 |
47,625 |
|
-------- |
-------- |
|
|
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£14,625 is included in Other Debtors and is due after more than 1 year.
7.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Trade creditors |
– |
3,606 |
|
Social security and other taxes |
– |
812 |
|
Other creditors |
184,018 |
185,159 |
|
--------- |
--------- |
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184,018 |
189,577 |
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--------- |
--------- |
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