REGISTERED NUMBER: 04334891 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RAWLINGS HOLDINGS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Rawlings

M B Kerr

REGISTERED OFFICE:

Barnfield

Stockwell Lane

Cleeve Hill

Cheltenham

GL52 3PU

REGISTERED NUMBER:

04334891 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

2,913

3,885

Investment property

5

2,048,955

2,048,955

2,051,868

2,052,840

CURRENT ASSETS

Debtors

6

10,944

13,417

Cash at bank

1,026,142

68,910

1,037,086

82,327

CREDITORS

Amounts falling due within one year

7

3,067,313

2,053,837

NET CURRENT LIABILITIES

(2,030,227

)

(1,971,510

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,641

81,330

PROVISIONS FOR LIABILITIES

15,032

15,276

NET ASSETS

6,609

66,054

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

42,913

42,913

Retained earnings

(36,306

)

23,139

SHAREHOLDERS' FUNDS

6,609

66,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

C Rawlings - Director

1.	STATUTORY INFORMATION

Rawlings Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The director considers that in preparing the financial statements he has taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Office

machinery

equipment

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

3,344

1,917

5,261

Depreciation

At 1 January 2025

836

540

1,376

Charge for year

627

345

972

At 31 December 2025

1,463

885

2,348

Net book value

At 31 December 2025

1,881

1,032

2,913

At 31 December 2024

2,508

1,377

3,885

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 January 2025

and 31 December 2025

2,048,955

Net book value

At 31 December 2025

2,048,955

At 31 December 2024

2,048,955

Investment properties were valued by the directors at market rate as at 31 December 2025 in accordance with note 2.

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

2,048,955

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,944

13,417

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,600

-

Taxation and social security

183

265

Other creditors

3,063,530

2,053,572

3,067,313

2,053,837

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

24,277

26,484

Between one and five years

-

24,277

24,277

50,761

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

42,913

10.	RELATED PARTY DISCLOSURES