REGISTERED NUMBER: 11387210 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

Raocon Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

81,745

17,173

Current assets

Stocks

5

205,001

155,001

Debtors

6

465,087

168,000

Cash at bank

67,231

103,622

737,319

426,623

Creditors

Amounts falling due within one year

7

(476,366

)

(101,470

)

Net current assets

260,953

325,153

Total assets less current liabilities

342,698

342,326

Creditors

Amounts falling due after more than one year

8

(38,559

)

(18,000

)

Net assets

304,139

324,326

Capital and reserves

Called up share capital

100

100

Retained earnings

304,039

324,226

Shareholders' funds

304,139

324,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2026 and were signed on its behalf by:

Mrs Anita Eedpuganti - Director

1.	Statutory information

Raocon Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11387210

Registered office:

Unit 25

Tait Road

Industrial Estate

Croydon

CR0 2DT

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - 10 ).

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 June 2024

38,854

-

38,854

Additions

-

86,083

86,083

At 31 May 2025

38,854

86,083

124,937

Depreciation

At 1 June 2024

21,681

-

21,681

Charge for year

4,294

17,217

21,511

At 31 May 2025

25,975

17,217

43,192

Net book value

At 31 May 2025

12,879

68,866

81,745

At 31 May 2024

17,173

-

17,173

5.

Stocks

31.5.25

31.5.24

£

£

Stocks

-

155,001

Finished goods

205,001

-

205,001

155,001

6.

Debtors: amounts falling due within one year

31.5.25

31.5.24

£

£

Trade debtors

251,616

140,000

Other debtors

170,000

28,000

VAT

43,471

-

465,087

168,000

7.

Creditors: amounts falling due within one year

31.5.25

31.5.24

£

£

Trade creditors

289,941

9,534

Corporation tax

71,286

66,372

Social security and other taxes

-

2,530

VAT

-

23,034

Other creditors

115,139

-

476,366

101,470

8.

Creditors: amounts falling due after more than one year

31.5.25

31.5.24

£

£

Bank loans (see note 9)

9,000

18,000

Hire purchase contracts

29,559

-

38,559

18,000

9.

Loans

An analysis of the maturity of loans is given below:

31.5.25

31.5.24

£

£

Amounts falling due between one and two years:

Bank loans > 1 year

9,000

18,000