Rachel Ellen Designs Limited - Filleted accounts

Registered number

03858344

Rachel Ellen Designs Limited

Unaudited Filleted Accounts

31 December 2025

Rachel Ellen Designs Limited
Registered number:		03858344
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		579,624			596,410

Current assets
Stocks		1,004,450			1,035,436
Debtors	4	237,241			230,500
Cash at bank and in hand		1,140,748			991,871
		2,382,439			2,257,807

Creditors: amounts falling due within one year	5	(545,387)			(533,804)

Net current assets			1,837,052			1,724,003

Total assets less current liabilities			2,416,676			2,320,413

Creditors: amounts falling due after more than one year	6		(165,919)			(195,726)

Provisions for liabilities			(14,070)			(15,132)


Net assets			2,236,687			2,109,555

Capital and reserves
Called up share capital			10,400			10,400
Profit and loss account			2,226,287			2,099,155

Shareholders' funds			2,236,687			2,109,555

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R E Church
Director
Approved by the board on 19 May 2026

Rachel Ellen Designs Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 50 years
	Plant and equipment			over 3 and 5 years
	Motor vehicles			over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
1	Accounting policies continued

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					22		22


3	Tangible fixed assets
		Land and buildings		Plant and equipment etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	692,012		208,477		12,500		912,989
	Additions	-		5,513		-		5,513
	Disposals	-		(4,629)		-		(4,629)
	At 31 December 2025	692,012		209,361		12,500		913,873

	Depreciation
	At 1 January 2025	110,588		193,491		12,500		316,579
	Charge for the year	13,840		8,459		-		22,299
	On disposals	-		(4,629)		-		(4,629)
	At 31 December 2025	124,428		197,321		12,500		334,249

	Net book value
	At 31 December 2025	567,584		12,040		-		579,624
	At 31 December 2024	581,424		14,986		-		596,410


4	Debtors					2025		2024
£							£

	Trade debtors					220,509		213,442
	Other debtors					16,732		17,058
						237,241		230,500


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					29,031		26,429
	Trade creditors					117,980		88,577
	Taxation and social security costs					106,801		113,582
	Other creditors					291,575		305,216
						545,387		533,804


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					165,919		195,726


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					30,947		71,209


	Secured bank loans					194,950		222,155

	The bank loans are secured by fixed and floating charges over the assets of the company.


8	Other information

	Rachel Ellen Designs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Mount Street
	New Basford
	Nottingham
	Nottinghamshire
	NG7 7HX