David Rayner Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03527856

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		25,728		-
Tangible Assets	5		1,510,008		1,510,980

			1,535,736		1,510,980
CURRENT ASSETS
Stocks	6	347,010		327,277
Debtors	7	428,577		274,292
Cash at bank and in hand		33		396

		775,620		601,965
Creditors: Amounts Falling Due Within One Year	8	(1,227,770 )		(1,053,721 )

NET CURRENT ASSETS (LIABILITIES)			(452,150 )		(451,756 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,083,586		1,059,224

Creditors: Amounts Falling Due After More Than One Year	9		(210,300 )		(210,300 )

NET ASSETS			873,286		848,924

CAPITAL AND RESERVES
Called up share capital	10		100		100
Revaluation reserve	11		516,359		516,359
Profit and Loss Account			356,827		332,465

SHAREHOLDERS' FUNDS			873,286		848,924

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David Rayner Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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 Adam Rayner Director	Mrs Sally Rayner Director
27/02/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

David Rayner Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03527856 . The registered office is Unit G Malago Vale Trading Estate, St John's Jane, Bristol, BS3 5BQ.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Freehold	Not depreciated
Plant & Machinery	5% Reducing balance
Computer Equipment	5% Reducing balance

2.5. 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: 20 (2024: 20)

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David Rayner Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	-
Additions	25,728

As at 31 October 2025	25,728

Net Book Value
As at 31 October 2025	25,728

As at 1 November 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	1,125,000	636	552,814	128,103	1,806,553
Additions	-	-	18,326	-	18,326

As at 31 October 2025	1,125,000	636	571,140	128,103	1,824,879

Depreciation
As at 1 November 2024	-	636	265,407	29,530	295,573
Provided during the period	-	-	14,370	4,928	19,298

As at 31 October 2025	-	636	279,777	34,458	314,871

Net Book Value
As at 31 October 2025	1,125,000	-	291,363	93,645	1,510,008

As at 1 November 2024	1,125,000	-	287,407	98,573	1,510,980

6. Stocks

	2025	2024
	£	£
Materials	15,000	15,000
Work in progress	332,010	312,277

	347,010	327,277

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	424,486	249,853
Other debtors	4,091	24,439

	428,577	274,292

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David Rayner Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	498,780	284,368
Bank loans and overdrafts	248,865	236,403
Other loans	69,261	47,875
Mortgage	(6,806 )	8,939
Other creditors	303,916	404,964
Taxation and social security	113,754	71,172

	1,227,770	1,053,721

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	210,300	210,300

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	516,359	332,465
Profit for the year and total comprehensive income	-	24,362

As at 31 October 2025	516,359	356,827

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