RAW Developments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09368706

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,811		5,386
Investment Properties	5		258,000		232,000

			262,811		237,386
CURRENT ASSETS
Debtors	6	25,102		23,977
Cash at bank and in hand		6,011		3,188

		31,113		27,165
Creditors: Amounts Falling Due Within One Year	7	(6,388 )		(5,500 )

NET CURRENT ASSETS (LIABILITIES)			24,725		21,665

TOTAL ASSETS LESS CURRENT LIABILITIES			287,536		259,051

Creditors: Amounts Falling Due After More Than One Year	8		(164,962 )		(164,962 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(16,660 )		(2,889 )

NET ASSETS			105,914		91,200

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			66,270		66,270
Revaluation reserve	11		72,476		46,476
Profit and Loss Account			(32,932 )		(21,646 )

SHAREHOLDERS' FUNDS			105,914		91,200

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RAW Developments Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Profit and Loss Account.

On behalf of the board

Miss Amy Davenport

Director

18 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

RAW Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09368706 . The registered office is Unit 10 Moss Lane Business Centre, Sandbach, CW11 3YX.

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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	3yrs straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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RAW Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 1 January 2025	12,865	5,000	-	346	18,211
Additions	-	-	1,020	-	1,020

As at 31 December 2025	12,865	5,000	1,020	346	19,231

Depreciation
As at 1 January 2025	8,126	4,498	-	201	12,825
Provided during the period	1,184	126	170	115	1,595

As at 31 December 2025	9,310	4,624	170	316	14,420

Net Book Value
As at 31 December 2025	3,555	376	850	30	4,811

As at 1 January 2025	4,739	502	-	145	5,386

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	232,000
Revaluations	26,000

As at 31 December 2025	258,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	185,524	185,524

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RAW Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	25,102	23,977

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	-
Bank loans and overdrafts	244	1,244
Other creditors	5,716	2,160
Taxation and social security	429	2,096

	6,388	5,500

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	164,962	164,962

9. Share Capital

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

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Robert Wood	6,356	-	-	-	6,356
Mr Peter Wood	7,280	-	-	-	7,280
Miss Amy Davenport	3,640	-	-	-	3,640

The above loan is unsecured, interest free and repayable on demand.

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RAW Developments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Reserves

	Share Premium	Revaluation reserve	Profit and Loss Account
	£	£	£
As at 1 January 2025	66,270	46,476	(21,646 )
Profit for the year and total comprehensive income	-	-	14,714

Transfer from revaluation reserve	-	-	(26,000)
Transfer to/from Profit & Loss Account	-	26,000	-

As at 31 December 2025	66,270	72,476	(32,932 )

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