Ray Worth Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Ray Worth Ltd for the period 1 August 2024 to 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ray Worth Ltd 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 us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Ray Worth Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Ray Worth Ltd and state those matters that we have agreed to state to the director of Ray Worth Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ray Worth Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Ray Worth 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 Ray Worth Ltd . You consider that Ray Worth Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Ray Worth 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.

31 July 2026

Krowe Accountants

Open Space Business Centre

Enigma Business Park

Malvern

Worcestershire

WR14 1GP

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Ray Worth Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 08156470

		31 October 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,058		10,663

			33,058		10,663
CURRENT ASSETS
Stocks	5	30,000		30,000
Debtors	6	181,956		119,409
Cash at bank and in hand		36,321		82,399

		248,277		231,808
Creditors: Amounts Falling Due Within One Year	7	(78,079 )		(122,880 )

NET CURRENT ASSETS (LIABILITIES)			170,198		108,928

TOTAL ASSETS LESS CURRENT LIABILITIES			203,256		119,591

Creditors: Amounts Falling Due After More Than One Year	8		(14,869 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(6,983 )		-

NET ASSETS			181,404		119,591

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			181,394		119,581

SHAREHOLDERS' FUNDS			181,404		119,591

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Ray Worth Ltd

Balance Sheet (continued)

As At 31 October 2025

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Georgina Carter

Director

31 July 2026

The notes on pages 4 to 6 form part of these financial statements.

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Ray Worth Ltd

Notes to the Financial Statements

For the Period 1 August 2024 to 31 October 2025

Notes to the Financial Statements

1. General Information

Ray Worth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08156470 . The registered office is 2 Vallis Farm Cottages, Egford, Frome, BA11 3JQ.

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, excluding discounts, rebates, value added tax and other sales taxes.

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	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.6. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. Average Number of Employees

Average number of employees during the period was: NIL (2024: NIL)

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Ray Worth Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	3,300	-	13,786	4,072	21,158
Additions	-	25,490	6,834	1,090	33,414

As at 31 October 2025	3,300	25,490	20,620	5,162	54,572

Depreciation
As at 1 August 2024	2,976	-	3,447	4,072	10,495
Provided during the period	81	6,373	4,292	273	11,019

As at 31 October 2025	3,057	6,373	7,739	4,345	21,514

Net Book Value
As at 31 October 2025	243	19,117	12,881	817	33,058

As at 1 August 2024	324	-	10,339	-	10,663

5. Stocks

	31 October 2025	31 July 2024
	£	£
Stock	30,000	30,000

6. Debtors

	31 October 2025	31 July 2024
	£	£
Due within one year
Trade debtors	142,390	85,006
Other debtors	39,566	34,403

	181,956	119,409

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 July 2024
	£	£
Trade creditors	4,597	48,067
Other creditors	48,336	41,478
Taxation and social security	25,146	33,335

	78,079	122,880

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

	31 October 2025	31 July 2024
	£	£
Other creditors	14,869	-

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Ray Worth Ltd

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

9. Deferred Taxation

	31 October 2025	31 July 2024
	£	£
Other timing differences	6,983	-

10. Share Capital

	31 October 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	10	10

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