REGISTERED NUMBER: 04493124 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

RAWLINGS CONSULTING (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Rawlings

REGISTERED OFFICE:

6 The Cobbles

Upper Lombard Street

Rawdon

Leeds

West Yorkshire

LS19 6BP

REGISTERED NUMBER:

04493124 (England and Wales)

ACCOUNTANTS:

J S White & Co Limited

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

FIXED ASSETS

Tangible assets

4

1,008,061

1,275,524

CURRENT ASSETS

Debtors

5

3,632,357

3,075,955

Cash at bank

813,684

971,708

4,446,041

4,047,663

CREDITORS

Amounts falling due within one year

6

1,394,067

969,990

NET CURRENT ASSETS

3,051,974

3,077,673

TOTAL ASSETS LESS CURRENT LIABILITIES

4,060,035

4,353,197

CREDITORS

Amounts falling due after more than one year

7

(220,516

)

(425,165

)

PROVISIONS FOR LIABILITIES

(180,689

)

(230,815

)

NET ASSETS

3,658,830

3,697,217

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,658,828

3,697,215

SHAREHOLDERS' FUNDS

3,658,830

3,697,217

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

Mr P Rawlings - Director

1.	STATUTORY INFORMATION

Rawlings Consulting (Uk) 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.

Turnover

Turnover 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

1,347,850

19,953

345,563

66,693

1,780,059

Additions

1,307

222

71,234

7,996

80,759

Disposals

-

-

(73,092

)

-

(73,092

)

At 30 November 2025

1,349,157

20,175

343,705

74,689

1,787,726

DEPRECIATION

At 1 December 2024

276,217

8,712

168,099

51,507

504,535

Charge for year

214,588

2,293

85,927

7,650

310,458

Eliminated on disposal

-

-

(35,328

)

-

(35,328

)

At 30 November 2025

490,805

11,005

218,698

59,157

779,665

NET BOOK VALUE

At 30 November 2025

858,352

9,170

125,007

15,532

1,008,061

At 30 November 2024

1,071,633

11,241

177,464

15,186

1,275,524

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

91,458

DEPRECIATION

At 1 December 2024

and 30 November 2025

17,129

NET BOOK VALUE

At 30 November 2025

74,329

At 30 November 2024

74,329

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

356,224

76,759

Other debtors

3,169,438

2,892,501

3,525,662

2,969,260

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

106,695

106,695

Aggregate amounts

3,632,357

3,075,955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

251,178

251,178

Hire purchase contracts

40,455

36,023

Trade creditors

842,079

545,379

Amounts owed to joint ventures

37,625

42,625

Taxation and social security

146,400

36,152

Other creditors

76,330

58,633

1,394,067

969,990

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

145,532

343,602

Hire purchase contracts

74,984

81,563

220,516

425,165

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mr P Rawlings

Balance outstanding at start of year

698,116

706,943

Amounts repaid

-

(8,827

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

698,116

The loan account is repayable on demand and interest is charged at 2% thereon