RAMER LIMITED - Filleted accounts

Registered number

00465206

RAMER LIMITED

Filleted Accounts

31 December 2025

RAMER LIMITED
Registered number:		00465206
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		23,089			18,410
Tangible assets	4		164,205			154,102
			187,294			172,512

Current assets
Stocks		313,112			244,300
Debtors	5	258,936			261,052
Cash at bank and in hand		32,408			94,273
		604,456			599,625

Creditors: amounts falling due within one year	6	(383,252)			(377,967)

Net current assets			221,204			221,658

Total assets less current liabilities			408,498			394,170

Creditors: amounts falling due after more than one year	7		(79,491)			(86,686)

Provisions for liabilities			(28,696)			(28,696)


Net assets			300,311			278,788

Capital and reserves
Called up share capital			30,000			30,000
Capital redemption reserve			30,000			30,000
Revaluation reserve	9		48,663			48,663
Profit and loss account			191,648			170,125

Shareholders' funds			300,311			278,788

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P A Lloyd Smith
Director
Approved by the board on 10 September 2026

RAMER LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					26		25


3	Intangible fixed assets							£


	Cost
	At 1 January 2025							67,330
	Additions							7,244
	At 31 December 2025							74,574

	Amortisation
	At 1 January 2025							48,920
	Provided during the year							2,565
	At 31 December 2025							51,485

	Net book value
	At 31 December 2025							23,089
	At 31 December 2024							18,410

	Development costs are being written off in equal annual instalments over its estimated economic life of 6.6 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	82,851		920,411		21,240		1,024,502
	Additions	36,494		3,310		-		39,804
	At 31 December 2025	119,345		923,721		21,240		1,064,306

	Depreciation
	At 1 January 2025	82,851		771,908		15,641		870,400
	Charge for the year	3,762		24,539		1,400		29,701
	At 31 December 2025	86,613		796,447		17,041		900,101

	Net book value
	At 31 December 2025	32,732		127,274		4,199		164,205
	At 31 December 2024	-		148,503		5,599		154,102


5	Debtors					2025		2024
£							£

	Trade debtors					199,493		203,818
	Other debtors					59,443		57,234
						258,936		261,052


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					140,238		131,102
	Obligations under finance lease and hire purchase contracts					8,000		-
	Trade creditors					173,661		172,476
	Taxation and social security costs					29,269		46,444
	Other creditors					32,084		27,945
						383,252		377,967


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					79,491		86,686


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					79,941		86,686

	The bank loan is secured on property owned by the director.


9	Revaluation reserve					2025		2024
£							£

	At 1 January 2025					48,663		48,663

	At 31 December 2025					48,663		48,663


10	Controlling party

	The company is under the control of the director


11	Other information

	RAMER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire Road
	Heathpark
	Honiton
	Devon
	EX14 1SD