| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| RAYBAR SECURITIES LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2026 |
| FOR |
| RAYBAR SECURITIES LIMITED |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31 MARCH 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| RAYBAR SECURITIES LIMITED |
| COMPANY INFORMATION |
| for the Year Ended 31 MARCH 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Five Ways |
| 57-59 Hatfield Road |
| Potters Bar |
| Hertfordshire |
| EN6 1HS |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| BALANCE SHEET |
| 31 MARCH 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investment property | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| BALANCE SHEET - continued |
| 31 MARCH 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31 MARCH 2026 |
| 1. | STATUTORY INFORMATION |
| Raybar Securities Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover comprises revenue recognised by the company in respect of rents received and lease premiums during the year. |
| Investment property |
| Investment property is included at fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. |
| 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. |
| Lease premiums |
| Lease premiums are recognised in the income statement in the accounting period that is was received. The value of the leasehold increases in value when the lease premium is received. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 4. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2025 |
| and 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 31 March 2025 |
| The 2026 valuations were made by R I Dudding, a director of the company, on an open market value for existing use basis. |
| Mr R I Dudding is qualified to make the valuation on the basis of his knowledge and experience of the residential and commercial property market. |
| Fair value at 31 March 2026 is represented by: |
| £ |
| Valuation in 2016 | 317,886 |
| Valuation in 2017 | 517,376 |
| Valuation in 2020 | 61,971 |
| Cost | 179,114 |
| 1,076,347 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| RAYBAR SECURITIES LIMITED (REGISTERED NUMBER: 01026251) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31 MARCH 2026 |
| 7. | FINANCIAL INSTRUMENTS |
| Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement. |
| 8. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is R I Dudding by virtue of his shareholding in the company. |
| 9. | RETAINED EARNINGS |
| Included in the retained earnings is £698,459 (2025: £698,459) of profits that are not available for distribution as they are unrealised. |