REGISTERED NUMBER: 04619096 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Rachel Lund OTC Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs R S Lund

REGISTERED OFFICE:

The Old School House

Station Road

Rolleston

Nottinghamshire

NG23 5SE

REGISTERED NUMBER:

04619096 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Tangible assets

4

132

255

Current assets

Debtors

5

76

143

Cash at bank

62

9,203

138

9,346

Creditors

Amounts falling due within one year

6

(2,662

)

(7,938

)

Net current (liabilities)/assets

(2,524

)

1,408

Total assets less current liabilities

(2,392

)

1,663

Capital and reserves

Called up share capital

7

100

100

Retained earnings

8

(2,492

)

1,563

Shareholders' funds

(2,392

)

1,663

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 her 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 director and authorised for issue on 25 September 2026 and were signed by:

Mrs R S Lund - Director

1.	STATUTORY INFORMATION

Rachel Lund OTC 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.

TURNOVER

Turnover represents net invoiced sales of services, excluding value added tax.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33.33% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

2,274

677

2,951

Additions

-

112

112

At 31 December 2025

2,274

789

3,063

DEPRECIATION

At 1 January 2025

2,273

423

2,696

Charge for year

-

235

235

At 31 December 2025

2,273

658

2,931

NET BOOK VALUE

At 31 December 2025

1

131

132

At 31 December 2024

1

254

255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

76

143

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

54

Corporation tax

86

86

Other creditors

250

750

Director's current account

1,468

6,264

Accrued expenses

858

784

2,662

7,938

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2025

1,563

Deficit for the year

(4,055

)

At 31 December 2025

(2,492

)