Registered number
11003862
14 RAYS INVESTMENTS LIMITED
Unaudited Filleted Accounts
31 October 2025
TEMPLETONS (HOLDINGS) LIMITED
CHARTERED ACCOUNTANTS
309 HOE STREET
WALTHAMSTOW
LONDON E17 9BG

14 RAYS INVESTMENTS LIMITED
Registered number: | 11003862
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 255,000 |  |  | 255,000
Current assets
Cash at bank and in hand |  |  | 13,535 |  |  | 8,732
Creditors: amounts falling due within one year | 4 |  | (66,356) |  |  | (63,245)
Net current liabilities |  |  |  | (52,821) |  |  | (54,513)
Total assets less current liabilities |  |  |  | 202,179 |  |  | 200,487
Creditors: amounts falling due after more than one year | 5 |  |  | (163,659) |  |  | (164,316)
Net assets |  |  |  | 38,520 |  |  | 36,171
Capital and reserves
Called up share capital |  |  |  | 10,000 |  |  | 10,000
Revaluation reserve | 6 |  |  | 25,989 |  |  | 25,989
Profit and loss account |  |  |  | 2,531 |  |  | 182
Shareholders' funds |  |  |  | 38,520 |  |  | 36,171
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
F Merali
Director
Approved by the board on 2 July 2026

14 RAYS INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost/Valuation
| At 1 November 2024 | 255,000
| At 31 October 2025 | 255,000
| Depreciation
| At 31 October 2025 | -
| Net book value
| At 31 October 2025 | 255,000
| At 31 October 2024 | 255,000
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | - |  | 35
| Other creditors | 66,356 |  | 63,210
|  |  |  |  |  | 66,356 |  | 63,245
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 163,659 |  | 164,316
6 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 November 2024 | 25,989 |  | 25,989
| At 31 October 2025 | 25,989 |  | 25,989
| This related to the gain arising on the revaluation of the company's investment properties as at
| 31 October 2025, based on an open market valuation conducted by the directors of the company.
| The directors are not aware of any material change in value since the date of valuation.
7 | Other information
| 14 RAYS INVESTMENTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 29a Stratford Office Village
| Walker Avenue
| Milton Keynes,
| Buckinghamshire
| MK12 5TW

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