Registration number: 02385824

Rakusen's Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Rakusen's Ltd

(Registration number: 02385824)
Balance Sheet as at 30 June 2025

	Note	30 June 2025 £	30 June 2024 £
Fixed assets
Tangible assets	4	762,877	877,556
Current assets
Stocks		234,617	376,123
Debtors	5	2,479,882	2,813,362
Cash at bank and in hand		83,756	10,285
		2,798,255	3,199,770
Creditors: Amounts falling due within one year	6	(1,273,581)	(1,189,844)
Net current assets		1,524,674	2,009,926
Total assets less current liabilities		2,287,551	2,887,482
Creditors: Amounts falling due after more than one year	6	(155,258)	(823,263)
Provisions for liabilities		(144,946)	(166,555)
Net assets		1,987,347	1,897,664
Capital and reserves
Called up share capital		100	100
Retained earnings		1,987,247	1,897,564
Shareholders' funds		1,987,347	1,897,664

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 November 2025
 

......................................... Mr A D Simpson Director

Rakusen's Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Rakusen House
Clayton Wood Rise
Ring Road West Park
Leeds
LS16 6QN

These financial statements were authorised for issue by the director on 27 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	7 years
Fixtures, fittings and equipment	3 to 5 years

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 42 (2024 - 47).

Rakusen's Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Fixtures,fittings and equipment £	Plant and machinery  £	Total £
Cost or valuation
At 1 July 2024	271,916	3,324,494	3,596,410
Additions	-	77,982	77,982
Disposals	-	(27,322)	(27,322)
At 30 June 2025	271,916	3,375,154	3,647,070
Depreciation
At 1 July 2024	262,026	2,456,828	2,718,854
Charge for the year	4,186	188,475	192,661
Eliminated on disposal	-	(27,322)	(27,322)
At 30 June 2025	266,212	2,617,981	2,884,193
Carrying amount
At 30 June 2025	5,704	757,173	762,877
At 30 June 2024	9,890	867,666	877,556

5

Debtors

Current	Note	30 June 2025 £	30 June 2024 £
Trade debtors		339,226	354,259
Amounts owed by related parties	8	2,022,155	2,323,683
Prepayments		41,442	49,475
Other debtors		77,059	85,945
		2,479,882	2,813,362

Rakusen's Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	30 June 2025 £	30 June 2024 £
Due within one year
Bank loans and overdrafts	7	110,803	134,264
Trade creditors		471,758	366,612
Taxation and social security		86,704	84,803
Accruals and deferred income		154,869	304,718
Other creditors		449,447	299,447
		1,273,581	1,189,844