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Registered number: 10618699
Rina Management Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Ryder Tax Consultants Ltd
Richmond Bridge House
419 Richmond Road
Twickenham
TW1 2EX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10618699
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 247,490 250,892
247,490 250,892
CURRENT ASSETS
Cash at bank and in hand 100 100
100 100
Creditors: Amounts Falling Due Within One Year 5 (45,434 ) (39,084 )
NET CURRENT ASSETS (LIABILITIES) (45,334 ) (38,984 )
TOTAL ASSETS LESS CURRENT LIABILITIES 202,156 211,908
Creditors: Amounts Falling Due After More Than One Year 6 (192,534 ) (205,400 )
NET ASSETS 9,622 6,508
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 9,522 6,408
SHAREHOLDERS' FUNDS 9,622 6,508
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Marina Povidenko
Director
30/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rina Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10618699 . The registered office is 100 Heath Road, Twickenham, TW1 4BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Fixed rate at 2% over 50 years
Fixtures & Fittings 20% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 2
2 3
Page 3
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 255,298 8,500 263,798
As at 28 February 2023 255,298 8,500 263,798
Depreciation
As at 1 March 2022 6,106 6,800 12,906
Provided during the period 1,702 1,700 3,402
As at 28 February 2023 7,808 8,500 16,308
Net Book Value
As at 28 February 2023 247,490 - 247,490
As at 1 March 2022 249,192 1,700 250,892
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 13,691 15,276
Corporation tax 1,761 1,965
Accruals and deferred income 1,200 1,200
Director's loan account 28,782 20,643
45,434 39,084
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 148,362 161,228
Directors loan account 44,172 44,172
192,534 205,400
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 64,293 70,024
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 128,768 138,490
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 1,000 2,000
1,000 2,000
10. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of her ownership of 100% of the issued share capital in the company.
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