Raptors Of Penwith Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09994199

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		196,213		195,172

			196,213		195,172
CURRENT ASSETS
Stocks	5	-		2,428,500
Debtors	6	203,305		222,847
Cash at bank and in hand		46,945		80,134

		250,250		2,731,481
Creditors: Amounts Falling Due Within One Year	7	(905,354 )		(947,987 )

NET CURRENT ASSETS (LIABILITIES)			(655,104 )		1,783,494

TOTAL ASSETS LESS CURRENT LIABILITIES			(458,891 )		1,978,666

NET (LIABILITIES)/ASSETS			(458,891 )		1,978,666

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve			-		2,075,400
Profit and Loss Account			(458,991 )		(96,834 )

SHAREHOLDERS' FUNDS			(458,891)		1,978,666

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Page 2

Raptors Of Penwith Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Mr Martin Nicholas

Director

15th June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Raptors Of Penwith Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09994199 . The registered office is Bosavern Cottage Bosavern, St. Just, Penzance, Cornwall, TR19 7RD.

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	18% reducing balance
Fixtures & Fittings	18% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	344,203	222	344,425
Additions	1,041	-	1,041

As at 31 March 2026	345,244	222	345,466

Depreciation
As at 1 April 2025	149,031	222	149,253

As at 31 March 2026	149,031	222	149,253

...CONTINUED

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Page 4

Raptors Of Penwith Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	196,213	-	196,213

As at 1 April 2025	195,172	-	195,172

5. Stocks

	2026	2025
	£	£
Breeding & Maturing stock	-	2,428,500

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	203,305	222,847

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	324
Other creditors	905,354	947,663

	905,354	947,987

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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