Rare Content Limited - Filleted accounts

Registered number

09373087

Rare Content Limited

Unaudited Filleted Accounts

31 January 2026

David Matthews BA FCA

Linwood

St Peters Road

Arnesby

Leicester

LE8 5WJ

Rare Content Limited
Registered number:		09373087
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		18,219			22,951

Current assets
Debtors	4	12,586			23,761
Cash at bank and in hand		208,551			184,325
		221,137			208,086

Creditors: amounts falling due within one year	5	(49,779)			(34,748)

Net current assets			171,358			173,338

Net assets			189,577			196,289

Capital and reserves
Called up share capital			2			2
Profit and loss account			189,575			196,287

Shareholders' funds			189,577			196,289

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.




D.A. Smith
Director
Approved by the board on 29 July 2026

Rare Content Limited
Notes to the Accounts
for the year ended 31 January 2026


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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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, as follows:

	Plant and machinery	over 4 years
	Computer equipment	over 4 years

	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			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery		Computer equipment		Total
£			£		£
	Cost
	At 1 February 2025	35,415		25,081		60,496
	Additions	-		1,340		1,340
	At 31 January 2026	35,415		26,421		61,836

	Depreciation
	At 1 February 2025	20,295		17,250		37,545
	Charge for the year	3,780		2,292		6,072
	At 31 January 2026	24,075		19,542		43,617

	Net book value
	At 31 January 2026	11,340		6,879		18,219
	At 31 January 2025	15,120		7,831		22,951


4	Debtors			2026		2025
£					£

	Trade debtors			12,586		19,112
	Other debtors			-		4,649
				12,586		23,761


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			46,643		31,877
	Other creditors			3,136		2,871
				49,779		34,748


6	Events after the reporting date

	On 2 April 2026, the Directors sold their shares to 21 Six Limited.


7	Controlling party

	The Company is controlled by 21 Six Limited who purchased the a controlling interest in the Company in April 2026.


8	Other information

	Rare Content Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unt 3 Fernie House
	Fernie Road
	Market Harborough
	Leicestershire
	LE16 7PH