| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| Raykot Properties Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| Raykot Properties Limited |
| Raykot Properties Limited (Registered number: 13965430) |
| Contents of the Financial Statements |
| for the Year Ended 31st March 2026 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| Raykot Properties Limited (Registered number: 13965430) |
| Balance Sheet |
| 31st March 2026 |
| 31.3.26 | 31.3.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investment property | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| Raykot Properties Limited (Registered number: 13965430) |
| Notes to the Financial Statements |
| for the Year Ended 31st March 2026 |
| 1. | COMPANY INFORMATION |
| Raykot Properties Limited is a |
| Registered number: |
| Registered office: |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue from the provision of professional services is recognised on delivery of the service. |
| 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 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Raykot Properties Limited (Registered number: 13965430) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 4. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1st April 2025 |
| Additions |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| Investment property purchased on 21 April 2022, 25 Frederick Street, Widnes, WA8 6PF. |
| Fair value at 31st March 2026 is represented by: |
| £ |
| Valuation in 2025 | 166,499 |
| Valuation in 2026 | 14,400 |
| 180,899 |
| The Investment Property was valued on an open market basis on 31st March 2024 by the directors. . |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Trade debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Tax |
| Other creditors |
| Directors' current accounts | 160,200 | 160,200 |
| Accrued expenses |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.3.26 | 31.3.25 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| Ordinary | £1 | 100 | 100 |
| Ordinary | £1 | 100 | 100 |
| 300 | 300 |
| The ordinary shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company. |
| The ordinary Shares rank pari passu in respect of dividend and capital distribution rights. |
| Raykot Properties Limited (Registered number: 13965430) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31st March 2026 and 31st March 2025: |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| The loan is repayable on demand and no interest was charged during the year. |
| 9. | ULTIMATE CONTROLLING PARTY |