Rayfield Allied Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07394411

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		49,500		57,750
Tangible Assets	5		11,291		16,441

			60,791		74,191
CURRENT ASSETS
Debtors	6	266,040		265,547
Cash at bank and in hand		-		75,926

		266,040		341,473
Creditors: Amounts Falling Due Within One Year	7	(253,394 )		(289,896 )

NET CURRENT ASSETS (LIABILITIES)			12,646		51,577

TOTAL ASSETS LESS CURRENT LIABILITIES			73,437		125,768

Creditors: Amounts Falling Due After More Than One Year	8		-		(50,000 )

NET ASSETS			73,437		75,768

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			73,337		75,668

SHAREHOLDERS' FUNDS			73,437		75,768

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Rayfield Allied Ltd

Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Benjamin Rayfield

Director

25/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rayfield Allied Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07394411 . The registered office is 54 Hertford Street, Cambridge, CB4 3AQ.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. 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:

Fixtures & Fittings	£5000 per annum
Computer Equipment	£150 per annum

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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 year 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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Rayfield Allied Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 11 (2024: 13)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	165,000

As at 31 August 2025	165,000

Amortisation
As at 1 September 2024	107,250
Provided during the period	8,250

As at 31 August 2025	115,500

Net Book Value
As at 31 August 2025	49,500

As at 1 September 2024	57,750

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	170,179	2,345	172,524

As at 31 August 2025	170,179	2,345	172,524

Depreciation
As at 1 September 2024	154,571	1,512	156,083
Provided during the period	5,000	150	5,150

As at 31 August 2025	159,571	1,662	161,233

Net Book Value
As at 31 August 2025	10,608	683	11,291

As at 1 September 2024	15,608	833	16,441

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Rayfield Allied Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	116,113	118,624
Prepayments and accrued income	31,158	33,626
Other debtors (3)	118,306	112,834
Deferred tax current asset	463	463

	266,040	265,547

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	43,130	31,874
Bank loans and overdrafts	121,100	50,000
Other loans	-	120,000
Corporation tax	152	-
Other taxes and social security	12,175	12,570
VAT	11,384	11,542
Other creditors	15,987	14,839
Accruals and deferred income	44,671	44,276
Director's loan account	4,795	4,795

	253,394	289,896

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

	2025	2024
	£	£
Bank loans	-	50,000

9. Share Capital

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

10. Related Party Transactions

An intercompany loan established by agreement in 2024 had a debit balance outstanding at the year end of £118,306 from Rayfield Property.

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