RACALT_TECH_LIMITED_31_May_2026_companies_house_set_of

Company registration number:

04222234

Racalt Tech Limited

Unaudited Filleted Financial Statements for the year ended

31 May 2026

Racalt Tech Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Racalt Tech Limited

Year ended

31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

of

Racalt Tech Limited

for the year ended

31 May 2026

which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Racalt Tech Limited

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

of

Racalt Tech Limited

and state those matters that we have agreed to state to the Board of Directors of

Racalt Tech Limited

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Racalt Tech Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Racalt Tech Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Racalt Tech Limited

. You consider that

Racalt Tech Limited

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Racalt Tech Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Philmar Accountancy Services Ltd

Chartered Certified Accounts

16 Vernon Avenue

Handsworth Wood

Birmingham

B20 1DE

United Kingdom

Date:

12 October 2026

Racalt Tech Limited

Statement of Financial Position

31 May 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	180,735		158,542
Investments	6	106,250		99,529
		286,985		258,071
Current assets
Debtors	7	1,764		21,038
Cash at bank and in hand		41,320		39,995
		43,084		61,033
Creditors: amounts falling due within one year	8	(10,282	)	(2,882	)
Net current assets		32,802		58,151
Total assets less current liabilities		319,787		316,222
Capital and reserves
Called up share capital		1,000		1,000
Profit and loss account		318,787		315,222
Shareholders funds		319,787		316,222

For the year ending

31 May 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

12 October 2026

, and are signed on behalf of the board by:

A Mehta

Director

Company registration number:

04222234

Racalt Tech Limited

Notes to the Financial Statements

Year ended

31 May 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

97 Lovelace Avenue

,

Solihull

,

B91 3JR

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	25% reducing balance
Land and buildings	Not depreciated

4 Average number of employees

The average number of persons employed by the company during the year was

2

(2025:

2

).

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 June 2025	157,582	4,174	161,756
Additions	22,434	-	22,434
At 31 May 2026	180,016	4,174	184,190
Depreciation
At 1 June 2025	-	3,214	3,214
Charge	-	241	241
At 31 May 2026	-	3,455	3,455
Carrying amount
At 31 May 2026	180,016	719	180,735
At 31 May 2025	157,582	960	158,542

6 Investments

	Other investments other than loans
	£
Cost
At 1 June 2025	99,529
Additions	106,250
Disposals	(99,529	)
At 31 May 2026	106,250
Impairment
At 1 June 2025 and 31 May 2026	-
Carrying amount
At 31 May 2026	106,250
At 31 May 2025	99,529

7 Debtors

	2026		2025
	£		£
Other debtors	1,764		21,038

8 Creditors: amounts falling due within one year

	2026		2025
	£		£
Taxation and social security	(240	)	80
Other creditors	10,522		2,802
	10,282		2,882