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REGISTERED NUMBER: 04256350 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

SIMON RAY LIMITED

| SIMON RAY LIMITED (REGISTERED NUMBER: 04256350) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SIMON RAY LIMITED |

Company Information

for the year ended 31 December 2025

| Director: | S Ray

| Registered office: | 21 Kings Street

| St James's

| London

| SW1Y 6QY

| Registered number: | 04256350 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| SIMON RAY LIMITED (REGISTERED NUMBER: 04256350) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 3,242 |  | 3,135 |  |

Current assets

Stocks | 2,610,036 |  | 1,913,450 |  |

Debtors | 5 | 11,507 |  | 137,740 |  |

Cash at bank and in hand | 1,312,567 |  | 1,393,343 |  |

3,934,110 |  | 3,444,533 |  |

Creditors

Amounts falling due within one year | 6 | 1,479,593 |  | 1,245,345 |  |

Net current assets | 2,454,517 |  | 2,199,188 |  |

Total assets less current liabilities | 2,457,759 |  | 2,202,323 |  |

Capital and reserves

Called up share capital | 2 |  | 2 |  |

Retained earnings | 7 | 2,457,757 |  | 2,202,321 |  |

2,457,759 |  | 2,202,323 |  |

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

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

The director acknowledges his 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 director and authorised for issue on 15 May 2026 and were signed by:

S Ray - Director

| SIMON RAY LIMITED (REGISTERED NUMBER: 04256350) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | Statutory information

| Simon Ray Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents amounts receivable for goods sold in the year and is stated net of VAT.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The financial statements have been prepared on a going concern basis. The Director has reviewed and considered relevant information, including the annual budget and future cash flows in making his assessment.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

| SIMON RAY LIMITED (REGISTERED NUMBER: 04256350) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | Tangible fixed assets

Fixtures |

and | Motor |

fittings | vehicles | Totals |

| £ | £ | £

| Cost

| At 1 January 2025 | 42,671 |  | 2,438 |  | 45,109 |  |

| Additions | 2,418 |  | - |  | 2,418 |  |

| At 31 December 2025 | 45,089 |  | 2,438 |  | 47,527 |  |

| Depreciation

| At 1 January 2025 | 39,540 |  | 2,434 |  | 41,974 |  |

| Charge for year | 2,310 |  | 1 |  | 2,311 |  |

| At 31 December 2025 | 41,850 |  | 2,435 |  | 44,285 |  |

| Net book value

| At 31 December 2025 | 3,239 |  | 3 |  | 3,242 |  |

| At 31 December 2024 | 3,131 |  | 4 |  | 3,135 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | - |  | 131,202 |  |

| Other debtors | 11,507 |  | 6,538 |  |

11,507 |  | 137,740 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Taxation and social security | 4,771 |  | 3,108 |  |

| Other creditors | 1,474,822 |  | 1,242,237 |  |

1,479,593 |  | 1,245,345 |  |

7. | Reserves

Retained |

earnings |

| £

| At 1 January 2025 | 2,202,321 |  |

| Profit for the year | 288,436 |  |

| Dividends | (33,000 | ) |

| At 31 December 2025 | 2,457,757 |  |

| SIMON RAY LIMITED (REGISTERED NUMBER: 04256350) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

8. | Related party disclosures

| At the balance sheet date £263,401 (2024: £230,401) was due to a company director. This loan is unsecured and not interest bearing in the current or prior year.