Registration number: 11603958

The Rainforester Ltd

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

The Rainforester Ltd

Company Information

Directors

Mr Thomas Atim Mbu Mr Jonathan Samuel Mbu Ms Olivia Rose Barker-House

Registered office

25 Eynsham Road Botley Oxford Oxfordshire OX2 9BS

Accountants

Edgar Merrell Ltd Association of Chartered Certified Accountants4 Meadow Gardens Edgware Middlesex HA8 9LH

The Rainforester Ltd

(Registration number: 11603958)
Abridged Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	818	940
Current assets
Debtors	5	171,800	178,100
Cash at bank and in hand		319	490
		172,119	178,590
Creditors: Amounts falling due within one year		(67,251)	(46,127)
Net current assets		104,868	132,463
Total assets less current liabilities		105,686	133,403
Creditors: Amounts falling due after more than one year		(21,443)	(23,278)
Accruals and deferred income		(1,075)	(690)
Net assets		83,168	109,435
Capital and reserves
Called up share capital	6	200,000	200,000
Retained earnings		(116,832)	(90,565)
Shareholders' funds		83,168	109,435

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 September 2026 and signed on its behalf by:
 

......................................... Mr Thomas Atim Mbu Director

......................................... Ms Olivia Rose Barker-House Director

The Rainforester Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
25 Eynsham Road
Botley
Oxford
Oxfordshire
OX2 9BS
England

These financial statements were authorised for issue by the Board on 3 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

The Rainforester Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

The Rainforester Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	12,471	738	13,209
Additions	873	-	873
At 31 October 2025	13,344	738	14,082
Depreciation
At 1 November 2024	11,531	738	12,269
Charge for the year	995	-	995
At 31 October 2025	12,526	738	13,264
Carrying amount
At 31 October 2025	818	-	818
At 31 October 2024	940	-	940

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	200,000	200,000	200,000	200,000

7	Related party transactions

The Rainforester Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	-	9,100