Company Registration No. 14507430 (England and Wales)
Raynaya Law Ltd
Unaudited accounts
for the year ended 30 November 2025
Raynaya Law Ltd
Unaudited accounts
Contents
Raynaya Law Ltd
Company Information
for the year ended 30 November 2025
Directors
Abid Khan
Zahid Khan
Company Number
14507430 (England and Wales)
Registered Office
72-74 Bradshawgate
Bolton
Lancashire
BL1 1QQ
England
Accountants
Shipleys Tax - Chartered Accountants
32 Park Cross Street
Leeds
West Yorkshire
LS1 2QH
Raynaya Law Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
6,895
7,938
Cash at bank and in hand
(55,617)
5,947
Creditors: amounts falling due within one year
(349,269)
(88,301)
Net current liabilities
(263,554)
(59,345)
Total assets less current liabilities
(256,659)
(51,407)
Provisions for liabilities
Deferred tax
(1,724)
(1,985)
Net liabilities
(258,383)
(53,392)
Called up share capital
1
1
Profit and loss account
(258,384)
(53,393)
Shareholders' funds
(258,383)
(53,392)
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by
Abid Khan
Director
Company Registration No. 14507430
Raynaya Law Ltd
Notes to the Accounts
for the year ended 30 November 2025
Raynaya Law Ltd is a private company, limited by shares, registered in England and Wales, registration number 14507430. The registered office is 72-74 Bradshawgate, Bolton, Lancashire, BL1 1QQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line
Fixtures & fittings
5 years straight line
Computer equipment
3 years straight line
Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Raynaya Law Ltd
Notes to the Accounts
for the year ended 30 November 2025
The financial statements have been prepared on a going concern basis. The directors have assessed the company's ability to continue operating for the foreseeable future, considering relevant factors such as current and expected financial performance, cash flow forecasts, and access to funding. Based on this assessment, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 December 2024
-
2,950
5,064
8,014
Additions
1,689
127
-
1,816
At 30 November 2025
1,689
3,077
5,064
9,830
At 1 December 2024
-
59
17
76
Charge for the year
748
423
1,688
2,859
At 30 November 2025
748
482
1,705
2,935
At 30 November 2025
941
2,595
3,359
6,895
At 30 November 2024
-
2,891
5,047
7,938
Amounts falling due within one year
Accrued income and prepayments
-
8,176
Other debtors
141,332
13,500
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
11,573
7,349
Taxes and social security
4,008
1,486
Other creditors
84,878
10,796
Loans from directors
237,575
67,175
Raynaya Law Ltd
Notes to the Accounts
for the year ended 30 November 2025
7
Deferred taxation
2025
2024
Accelerated capital allowances
1,724
1,985
Provision at start of year
1,985
-
(Credited)/charged to the profit and loss account
(261)
1,985
Provision at end of year
1,724
1,985
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 6 (2024: 2).