Rauds Group Limited - Filleted accounts

Rauds Group Limited
Registered number:		SC516591
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		592,794			592,794

Current assets
Cash at bank and in hand		32,121			12,495

Creditors: amounts falling due within one year	4	(286,246)			(280,206)

Net current liabilities			(254,125)			(267,711)

Total assets less current liabilities			338,669			325,083

Creditors: amounts falling due after more than one year	5		(239,485)			(248,801)



Net assets			99,184			76,282

Capital and reserves
Called up share capital			100			100
Profit and loss account			99,084			76,182

Shareholders' funds			99,184			76,282

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.




Mr R Singh
Director
Approved by the board on 21 August 2026

Rauds Group Limited
Notes to the Accounts
for the year ended 30 September 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 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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Fees and outlays		Enhancement costs		Total
£			£		£		£
	Cost
	At 1 October 2024	540,000		10,642		42,152		592,794
	At 30 September 2025	540,000		10,642		42,152		592,794

	Depreciation
	At 30 September 2025	-		-		-		-

	Net book value
	At 30 September 2025	540,000		10,642		42,152		592,794
	At 30 September 2024	540,000		10,642		42,152		592,794


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					16,780		16,780
	Trade creditors					14,188		-
	Corporation tax					5,706		4,255
	Other creditors					249,572		259,171
						286,246		280,206


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					239,485		248,801


6	Controlling party

	The company was under the control of the director throughout the period under review.


7	Other information

	Rauds Group Limited is a private company limited by shares and incorporated in Scotland.
	2 Anderson Place
	Edinburgh
	Scotland
	EH6 5NP