REGISTERED NUMBER: 06239135 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RAY RANDERSON CARPETS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R G Randerson

REGISTERED OFFICE:

Oxbow Farm

Avon Dassett

SOUTHAM

Warwickshire

CV47 2AQ

REGISTERED NUMBER:

06239135 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Packwood Court

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Intangible assets

4

4,200

6,300

Tangible assets

5

70,957

71,511

75,157

77,811

CURRENT ASSETS

Stocks

5,946

6,328

Debtors

6

259,871

254,720

Prepayments and accrued income

327

1,854

Cash at bank and in hand

174,830

176,864

440,974

439,766

CREDITORS

Amounts falling due within one year

7

62,935

68,028

NET CURRENT ASSETS

378,039

371,738

TOTAL ASSETS LESS CURRENT LIABILITIES

453,196

449,549

PROVISIONS FOR LIABILITIES

11,700

11,778

NET ASSETS

441,496

437,771

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

441,486

437,761

441,496

437,771

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

R G Randerson - Director

1.	STATUTORY INFORMATION

Ray Randerson Carpets 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

42,000

AMORTISATION

At 1 January 2025

35,700

Charge for year

2,100

At 31 December 2025

37,800

NET BOOK VALUE

At 31 December 2025

4,200

At 31 December 2024

6,300

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

14,842

28,366

5,232

Additions

626

-

-

Disposals

-

-

(2,982

)

At 31 December 2025

15,468

28,366

2,250

DEPRECIATION

At 1 January 2025

5,325

22,205

4,572

Charge for year

774

1,232

7

Eliminated on disposal

-

-

(2,357

)

At 31 December 2025

6,099

23,437

2,222

NET BOOK VALUE

At 31 December 2025

9,369

4,929

28

At 31 December 2024

9,517

6,161

660

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

176,937

9,619

234,996

Additions

20,990

-

21,616

Disposals

(9,003

)

-

(11,985

)

At 31 December 2025

188,924

9,619

244,627

DEPRECIATION

At 1 January 2025

123,170

8,213

163,485

Charge for year

18,562

463

21,038

Eliminated on disposal

(8,496

)

-

(10,853

)

At 31 December 2025

133,236

8,676

173,670

NET BOOK VALUE

At 31 December 2025

55,688

943

70,957

At 31 December 2024

53,767

1,406

71,511

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,600

20,976

Other debtors

241,271

233,744

259,871

254,720

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,796

25,211

Taxation and social security

26,497

31,937

Other creditors

17,642

10,880

62,935

68,028

8.	RELATED PARTY DISCLOSURES

During the year, the director’s current account continued to be overdrawn, the maximum amount and the year end balance was £197,756 (2024: £163,138).

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr R Randerson throughout the year by virtue of the ownership of 100% of the issued share capital of the company.