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Registered number: 08424745 RAYOONAGH LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
RAYOONAGH LIMITED REGISTERED NUMBER: 08424745 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 800,001 |  | 800,001
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,620,908 |  | 1,619,978 |
Cash at bank and in hand |  | 4,391 |  | - |
|  | 1,625,299 |  | 1,619,978 |
Creditors: amounts falling due within one year | 6 | (4,719) |  | (11,319) |
Net current assets |  |  | 1,620,580 |  | 1,608,659
Net assets |  |  | 2,420,581 |  | 2,408,660
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,790,001 |  | 2,790,001
Profit and loss account |  |  | (369,420) |  | (381,341)
|  |  | 2,420,581 |  | 2,408,660
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2026.
Mr B Nicholas
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
RAYOONAGH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
RayOonagh Limited ("the Company") is a Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Investments
Investments held as fixed assets are shown at cost less provision for impairment. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the year. Where market values cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.5 | Creditors
Short term creditors are measured at the transaction price.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 2
RAYOONAGH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 September 2024 | 800,001
| At 31 August 2025 | 800,001
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,620,908 | 1,619,978
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 2,319 | 2,319
| Accruals | 2,400 | 9,000
|  | 4,719 | 11,319
Page 3