1 September 2024 false No description of principal activity Taxfiler 2024.6 08161131business:PrivateLimitedCompanyLtd2024-09-012025-08-31 081611312024-08-31 081611312024-09-012025-08-31 08161131business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 08161131business:FilletedAccounts2024-09-012025-08-31 081611312025-08-31 08161131business:Director12024-09-012025-08-31 08161131business:RegisteredOffice2024-09-012025-08-31 081611312024-08-31 08161131core:WithinOneYear2025-08-31 08161131core:WithinOneYear2024-08-31 08161131core:AfterOneYear2025-08-31 08161131core:AfterOneYear2024-08-31 08161131core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 08161131core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 08161131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 08161131core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 08161131core:PreviouslyStatedAmount2025-08-31 08161131core:PreviouslyStatedAmount2024-08-31 08161131business:SmallEntities2024-09-012025-08-31 08161131countries:EnglandWales2024-09-012025-08-31 08161131core:PlantMachinery2024-08-31 08161131core:MotorVehicles2024-08-31 08161131core:PlantMachinery2025-08-31 08161131core:MotorVehicles2025-08-31 08161131core:PlantMachinery2024-09-012025-08-31 08161131core:MotorVehicles2024-09-012025-08-31 081611312023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 08161131 (England and Wales)
RAYAT CONSTRUCTION LTD Unaudited accounts for the year ended 31 August 2025
RAYAT CONSTRUCTION LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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RAYAT CONSTRUCTION LTD Company Information for the year ended 31 August 2025
Director
Hardeep Singh RAYAT
Company Number
08161131 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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RAYAT CONSTRUCTION LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,937 
8,434 
Current assets
Inventories
10,790 
23,205 
Debtors
5
549 
33,549 
Cash at bank and in hand
19,732 
18,470 
31,071 
75,224 
Creditors: amounts falling due within one year
6
(1,856)
(49,271)
Net current assets
29,215 
25,953 
Total assets less current liabilities
36,152 
34,387 
Creditors: amounts falling due after more than one year
7
(5,141)
(8,303)
Net assets
31,011 
26,084 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
31,010 
26,083 
Shareholders' funds
31,011 
26,084 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 June 2026 and were signed on its behalf by
Hardeep Singh RAYAT Director Company Registration No. 08161131
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RAYAT CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
RAYAT CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 08161131. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
6,560 
9,500 
16,060 
At 31 August 2025
6,560 
9,500 
16,060 
Depreciation
At 1 September 2024
6,201 
1,425 
7,626 
Charge for the year
72 
1,425 
1,497 
At 31 August 2025
6,273 
2,850 
9,123 
Net book value
At 31 August 2025
287 
6,650 
6,937 
At 31 August 2024
359 
8,075 
8,434 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
549 
549 
Other debtors
- 
33,000 
549 
33,549 
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RAYAT CONSTRUCTION LTD Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
7,300 
Other creditors
- 
40,115 
Accruals
1,856 
1,856 
1,856 
49,271 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,141 
8,303 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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