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REGISTERED NUMBER: 01511087 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Rayner Marketing (Holdings) Limited
Rayner Marketing (Holdings) Limited (Registered number: 01511087)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 5

Rayner Marketing (Holdings) Limited

Company Information
for the year ended 31 March 2025







DIRECTOR: S P Rayner





SECRETARY: Ms D D Rayner





REGISTERED OFFICE: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ





REGISTERED NUMBER: 01511087 (England and Wales)





ACCOUNTANTS: Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ
Page 1
Rayner Marketing (Holdings) Limited (Registered number: 01511087)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,445 27,466
Investments 5 300 300
Investment property 6 280,000 290,000
300,745 317,766

CURRENT ASSETS
Debtors 7 3,096,651 3,095,558
Cash at bank 33,511 21,274
3,130,162 3,116,832
CREDITORS
Amounts falling due within one year 8 3,101,099 3,100,749
NET CURRENT ASSETS 29,063 16,083
TOTAL ASSETS LESS CURRENT
LIABILITIES
329,808
333,849

PROVISIONS FOR LIABILITIES 10,307 11,218
NET ASSETS 319,501 322,631

CAPITAL AND RESERVES
Called up share capital 200 200
Fair value reserve 42,880 50,380
Retained earnings 276,421 272,051
SHAREHOLDERS' FUNDS 319,501 322,631

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:





S P Rayner - Director


The notes form part of these financial statements

Page 2
Rayner Marketing (Holdings) Limited (Registered number: 01511087)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Rayner Marketing (Holdings) 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 in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of investment properties.

Preparation of consolidated financial statements
The financial statements contain information about Rayner Marketing (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents gross rents receivable in the year and is recognised when the company receives the right to receive consideration as adjusted for deferred and accrued income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Investment property
Investment property is shown at market value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Investments in group companies
Investments in group companies are shown at cost less any provision for permanent diminution in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Page 3 continued...
Rayner Marketing (Holdings) Limited (Registered number: 01511087)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 30,714 2,662 33,376
DEPRECIATION
At 1 April 2024 5,887 23 5,910
Charge for year 6,143 878 7,021
At 31 March 2025 12,030 901 12,931
NET BOOK VALUE
At 31 March 2025 18,684 1,761 20,445
At 31 March 2024 24,827 2,639 27,466

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 300
NET BOOK VALUE
At 31 March 2025 300
At 31 March 2024 300

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024 290,000
Revaluations adjustment (10,000 )
At 31 March 2025 280,000
NET BOOK VALUE
At 31 March 2025 280,000
At 31 March 2024 290,000

The director considers the fair market valuation of the properties at 31 March 2025 to be £280,000 (2024 - £290,000).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 3,096,651 3,095,558

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other creditors 3,101,099 3,100,749

Page 4
Accountants' Report to the Director
on the Unaudited Financial Statements of
Rayner Marketing (Holdings) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rayner Marketing (Holdings) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Rayner Marketing (Holdings) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rayner Marketing (Holdings) Limited and state those matters that we have agreed to state to the director of Rayner Marketing (Holdings) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rayner Marketing (Holdings) Limited and its director for our work or for this report.

It is your duty to ensure that Rayner Marketing (Holdings) 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 loss of Rayner Marketing (Holdings) Limited. You consider that Rayner Marketing (Holdings) 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 Rayner Marketing (Holdings) 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.






Beaumonts
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


11 November 2025

This page does not form part of the statutory financial statements

Page 5