REGISTERED NUMBER: 04256350 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

SIMON RAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

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.