REGISTERED NUMBER: 06381660 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

RAFYC TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M Searle

Mr J Watts

Mr C K Walton

SECRETARY:

Mr D Jobson

REGISTERED OFFICE:

Riverside House

Rope Walk

Hamble

Southampton

Hampshire

SO31 4HD

REGISTERED NUMBER:

06381660 (England and Wales)

FIXED ASSETS

Tangible assets

4

310,036

349,295

CURRENT ASSETS

Stocks

7,345

8,997

Debtors

5

882,460

828,320

Cash at bank

171,867

140,667

1,061,672

977,984

CREDITORS

Amounts falling due within one year

6

219,559

215,127

NET CURRENT ASSETS

842,113

762,857

TOTAL ASSETS LESS CURRENT LIABILITIES

1,152,149

1,112,152

CREDITORS

Amounts falling due after more than one year

7

8,890

8,890

NET ASSETS

1,143,259

1,103,262

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,143,257

1,103,260

1,143,259

1,103,262

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

Mr J M Searle - Director

Mr J Watts - Director

1.	STATUTORY INFORMATION

RAFYC Trading 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 to the UK and Republic of Ireland'' including provisions of Section 1A ''Small Entities'' and the Companies Act 2006. the financial statements have been prepared under the historical cost convention.

The comparative period, which had previously been prepared under FRS 105, has been revised accordingly. There were no changes to the comparative figures.

Turnover

Turnover comprises the gross income receivable, exclusive of Value Added Tax, from bar takings, catering, accommodation, and other activities undertaking by the company.

Tangible fixed assets

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Land and buildings 2.5% on cost

Plant and machinery Between 5% to 25% on cost

Stocks

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 April 2025

319,103

394,066

713,169

Additions

-

1,617

1,617

Disposals

-

(1,455

)

(1,455

)

At 31 March 2026

319,103

394,228

713,331

DEPRECIATION

At 1 April 2025

104,614

259,260

363,874

Charge for year

10,470

30,406

40,876

Eliminated on disposal

-

(1,455

)

(1,455

)

At 31 March 2026

115,084

288,211

403,295

NET BOOK VALUE

At 31 March 2026

204,019

106,017

310,036

At 31 March 2025

214,489

134,806

349,295

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

10,114

19,958

Amounts owed by group undertakings

800,684

770,952

Other debtors

71,662

37,410

882,460

828,320

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

27,011

17,618

Taxation and social security

16,269

9,710

Other creditors

176,279

187,799

219,559

215,127

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

8,890

8,890