REGISTERED NUMBER: 08127286 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Rawson Digital Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

A V Rawson

Registered office:

Unit 4 Ash Road South

Wrexham Industrial Estate

Wrexham

LL13 9UG

Registered number:

08127286 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

23,178

30,916

Current assets

Stocks

286,679

264,062

Debtors

5

630,329

683,857

Cash at bank and in hand

71,913

26,320

988,921

974,239

Creditors

Amounts falling due within one year

6

587,754

550,776

Net current assets

401,167

423,463

Total assets less current liabilities

424,345

454,379

Creditors

Amounts falling due after more than one year

7

-

(30,957

)

Provisions for liabilities

(4,404

)

(7,730

)

Net assets

419,941

415,692

Capital and reserves

Called up share capital

10

10

Retained earnings

419,931

415,682

419,941

415,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

A V Rawson - Director

1.	Statutory information

Rawson Digital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable in respect of legally binding contracts, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Factoring

The company has an agreement whereby trade debts have been legally transferred to the factor but the main benefits and risks are retained by the company. Separate presentation has been adopted to show the gross amount of the debts under debtors and a corresponding liability in respect of the proceeds received from the factor under creditors. The interest and other charges of the factor are charged to the profit and loss account in the period in which incurred.

3.	Employees and directors

The average number of employees during the year was 16 (2024 - 14 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

57,354

25,928

35,739

69,761

188,782

Additions

-

499

-

2,532

3,031

Disposals

(26,275

)

(3,161

)

-

-

(29,436

)

At 31 December 2025

31,079

23,266

35,739

72,293

162,377

Depreciation

At 1 January 2025

49,989

24,814

22,232

60,831

157,866

Charge for year

2,742

662

3,377

3,988

10,769

Eliminated on disposal

(26,275

)

(3,161

)

-

-

(29,436

)

At 31 December 2025

26,456

22,315

25,609

64,819

139,199

Net book value

At 31 December 2025

4,623

951

10,130

7,474

23,178

At 31 December 2024

7,365

1,114

13,507

8,930

30,916

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

300,405

286,853

Other debtors

329,924

397,004

630,329

683,857

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Bank loans and overdrafts

21,762

52,401

Hire purchase contracts

10,100

5,128

Trade creditors

240,560

148,333

Taxation and social security

145,763

175,596

Other creditors

169,569

169,318

587,754

550,776

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Bank loans

-

20,857

Hire purchase contracts

-

10,100

-

30,957

8.	Secured debts

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Bank loans

21,762

73,258

Hire purchase contracts

10,100

15,228

Other creditors

103,494

98,803

135,356

187,289

Bank loans are secured by a fixed and floating charge over the company's assets. Hire purchase contracts are secured on the underlying asset. The secured Other creditors balance is secured on the company's trade debtors.

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

A V Rawson

Balance outstanding at start of year

138,664

188,664

Amounts advanced

164,728

101,667

Amounts repaid

(149,312

)

(151,667

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

154,080

138,664

Repayments included £140,213 on 5 April 2025. The maximum overdrawn balance during the year was £175,251. Advances to the director are unsecured, interest free, and repayable on demand.