RAJ & LILU LIMITED

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 11497354

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		71,295		74,539

			71,295		74,539
CURRENT ASSETS
Stocks	5	26,500		23,000
Debtors	6	-		11,692
Cash at bank and in hand		264,052		104,489

		290,552		139,181
Creditors: Amounts Falling Due Within One Year	7	(243,387 )		(140,478 )

NET CURRENT ASSETS (LIABILITIES)			47,165		(1,297 )

TOTAL ASSETS LESS CURRENT LIABILITIES			118,460		73,242

NET ASSETS			118,460		73,242

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			118,360		73,142

SHAREHOLDERS' FUNDS			118,460		73,242

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RAJ & LILU LIMITED

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Raju Modhawadiya Director	Mrs Lilu Modhawadiya Director
07/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

RAJ & LILU LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11497354 . The registered office is 17-19 High Street, Blisworth, Northampton, NN7 3BJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25%
Fixtures & Fittings	15%
Computer Equipment	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was

5 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	5,000	85,171	2,198	92,369
Additions	-	9,350	438	9,788

As at 31 August 2025	5,000	94,521	2,636	102,157

...CONTINUED

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RAJ & LILU LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	2,891	14,024	915	17,830
Provided during the period	527	12,075	430	13,032

As at 31 August 2025	3,418	26,099	1,345	30,862

Net Book Value
As at 31 August 2025	1,582	68,422	1,291	71,295

As at 1 September 2024	2,109	71,147	1,283	74,539

5. Stocks

	2025	2024
	£	£
Finished goods	26,500	23,000

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	-	11,692

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,473	30,473
Corporation tax	12,281	(3,026 )
PAYE/NI payable	91	90
VAT	49	-
Other creditors	15,492	15,492
Other creditors - Allwyn Entertainment Ltd	402	-
Accruals	133	-
Directors' loan accounts	206,466	97,449

	243,387	140,478

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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