Wray Irwin Associates Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14861335

WRAY IRWIN ASSOCIATES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

WRAY IRWIN ASSOCIATES LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		45		1,449

CURRENT ASSETS

Cash at bank and in hand	33,383		33,050

CREDITORS: amounts falling due within one year	6	25,488		12,743
		--------		--------
NET CURRENT ASSETS			7,895		20,307
			-------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			7,940		21,756
			-------		--------
NET ASSETS			7,940		21,756
			-------		--------

CAPITAL AND RESERVES

Called up share capital fully paid	100	100
Profit and loss account	7,840	21,656
	-------	--------
SHAREHOLDERS FUNDS	7,940	21,756
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 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 .

WRAY IRWIN ASSOCIATES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr W W Irwin

Director

Company registration number: 14861335

WRAY IRWIN ASSOCIATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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

	Equipment	-	33% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. TANGIBLE ASSETS

	Computer equipment
	£
Cost
At 1 April 2025 and 31 March 2026	4,210
	-------
Depreciation
At 1 April 2025	2,761
Charge for the year	1,404
	-------
At 31 March 2026	4,165
	-------
Carrying amount
At 31 March 2026	45
	-------
At 31 March 2025	1,449
	-------

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	1,844	4,168
Other creditors	23,644	8,575
	--------	--------
	25,488	12,743
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