Rachel George Furniture Ltd

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Rachel George Furniture Ltd for the period 15 April 2025 to 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rachel George Furniture Ltd for the period 15 April 2025 to 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the directors of Rachel George Furniture Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Rachel George Furniture Ltd and state those matters that we have agreed to state to the directors of Rachel George Furniture Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rachel George Furniture Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Rachel George Furniture Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rachel George Furniture Ltd . You consider that Rachel George Furniture Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Rachel George Furniture Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st July 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Rachel George Furniture Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: SC845347

		30 April 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	400
Cash at bank and in hand		11,151

		11,551
Creditors: Amounts Falling Due Within One Year	5	(2,947 )

NET CURRENT ASSETS (LIABILITIES)			8,604

TOTAL ASSETS LESS CURRENT LIABILITIES			8,604

NET ASSETS			8,604

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			8,504

SHAREHOLDERS' FUNDS			8,604

For the period ending 30 April 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

Mrs Caroline Meldrum

Director

1st July 2026

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

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Rachel George Furniture Ltd

Notes to the Financial Statements

For the Period 15 April 2025 to 30 April 2026

Notes to the Financial Statements

1. General Information

Rachel George Furniture Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC845347 . The registered office is Office 7, Fife Renewables Innovation Centre, Ajax Way, Leven, KY8 3RS.

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. Taxation

Corporation 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 years 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.

Current tax is recognised in profit or loss for the period, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Debtors

	30 April 2026
	£
Due within one year
Trade debtors	400

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026
	£
Corporation tax	2,107
Accruals and deferred income	840

	2,947

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Rachel George Furniture Ltd

Notes to the Financial Statements (continued)

For the Period 15 April 2025 to 30 April 2026

6. Share Capital

	30 April 2026
	£
Allotted, Called up and fully paid	100

7. Ultimate Controlling Party

The company's ultimate controlling party is Mrs Caroline Meldrum and Mrs Frances Findlay by virtue of their ownership of 100% of the issued share capital in the company.

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