REGISTERED NUMBER: 03517840 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RAPIER DESIGN GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G N De Bois

Ms H R De Bois

REGISTERED OFFICE:

Rapier House

Crane Mead

Ware

Hertfordshire

SG12 9PW

REGISTERED NUMBER:

03517840 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

-

23,995

Investments

5

1,275,864

1,159,074

1,275,864

1,183,069

CURRENT ASSETS

Debtors

6

87,171

53,156

Cash at bank and in hand

97,950

219,808

185,121

272,964

CREDITORS

Amounts falling due within one year

7

1,836

4,971

NET CURRENT ASSETS

183,285

267,993

TOTAL ASSETS LESS CURRENT LIABILITIES

1,459,149

1,451,062

CAPITAL AND RESERVES

Called up share capital

8,871

8,871

Capital redemption reserve

4,280

4,280

Retained earnings

1,445,998

1,437,911

1,459,149

1,451,062

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 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 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 Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Ms H R De Bois - Director

1.	STATUTORY INFORMATION

Rapier Design Group Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

31,993

Disposals

(31,993

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

7,998

Eliminated on disposal

(7,998

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

23,995

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

1,159,074

Revaluations

116,790

At 31 December 2025

1,275,864

NET BOOK VALUE

At 31 December 2025

1,275,864

At 31 December 2024

1,159,074

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2023

69,764

Valuation in 2024

84,247

Valuation in 2025

116,790

Cost

1,005,063

1,275,864

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Amounts owed by associates

754

-

Other debtors

86,417

53,156

87,171

53,156

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

-

375

Taxation and social security

802

-

Other creditors

1,034

4,596

1,836

4,971

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

G N De Bois

Balance outstanding at start of year

(2,101

)

120,029

Amounts advanced

258,000

82,235

Amounts repaid

(222,912

)

(204,365

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,987

(2,101

)

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the parent company, Rapier House Limited, company number 10790779. A copy of the parent's accounts can be found at Companies House.