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Company Registration No. 01495373 (England and Wales)
Ratstands Ltd Unaudited accounts for the year ended 31 January 2026
Ratstands Ltd Unaudited accounts Contents
Page
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Ratstands Ltd Company Information for the year ended 31 January 2026
Directors
Andrew Clive Michell Bernadette Michell Jacqueline Rachel Thomson
Company Number
01495373 (England and Wales)
Registered Office
16 MELVILLE ROAD LONDON SW13 9RJ
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Ratstands Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,765 
26,608 
Current assets
Inventories
419,514 
486,621 
Debtors
51,026 
58,562 
Cash at bank and in hand
86,469 
19,248 
557,009 
564,431 
Creditors: amounts falling due within one year
(209,769)
(290,613)
Net current assets
347,240 
273,818 
Net assets
364,005 
300,426 
Capital and reserves
Called up share capital
60,400 
60,400 
Profit and loss account
303,605 
240,026 
Shareholders' funds
364,005 
300,426 
For the year ending 31 January 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 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 of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by
Andrew Clive Michell Director Company Registration No. 01495373
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Ratstands Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Ratstands Ltd is a private company, limited by shares, registered in England and Wales, registration number 01495373. The registered office is 16 MELVILLE ROAD, LONDON, SW13 9RJ.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Computer equipment
33%
Other tangible fixed assets
33%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Ratstands Ltd Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
148,321 
5,076 
12,643 
166,040 
Additions
- 
- 
15 
15 
At 31 January 2026
148,321 
5,076 
12,658 
166,055 
Depreciation
At 1 February 2025
123,214 
4,786 
11,432 
139,432 
Charge for the year
8,472 
211 
1,175 
9,858 
At 31 January 2026
131,686 
4,997 
12,607 
149,290 
Net book value
At 31 January 2026
16,635 
79 
51 
16,765 
At 31 January 2025
25,107 
290 
1,211 
26,608 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
865 
- 
Trade debtors
20,585 
31,351 
Accrued income and prepayments
29,576 
27,211 
51,026 
58,562 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
26,566 
46,566 
Trade creditors
25,374 
71,564 
Amounts owed to group undertakings and other participating interests
5,614 
5,614 
Taxes and social security
11,701 
12,419 
Other creditors
- 
24,332 
Loans from directors
60,249 
109,000 
Accruals
2,617 
4,192 
Deferred income
77,648 
16,926 
209,769 
290,613 
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
60,400 Ordinary shares of £1 each
60,400 
60,400 
8
Controlling party
The ultimate holding company is Ratstands Barnes Ltd which owns 100% of the issued ordinary share capital. Ratstand Barnes Ltd is under the control of Mr A C Michell and his wife, Mrs B Michell
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Ratstands Ltd Notes to the Accounts for the year ended 31 January 2026
9
Average number of employees
During the year the average number of employees was 14 (2025: 14).
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