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REGISTERED NUMBER: 05492983 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

RNA Limited
T/A
RNA Sports

RNA Limited (Registered number: 05492983)
T/A RNA Sports

Contents of the Financial Statements
for the Year Ended 30 June 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RNA Limited
T/A RNA Sports

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr M N Vekaria
Mr N N Vekaria





SECRETARY: Mr N N Vekaria





REGISTERED OFFICE: 164 Mollison Way
Edgware
Middlesex
HA8 5QZ





REGISTERED NUMBER: 05492983 (England and Wales)





ACCOUNTANTS: L P Patel & Co Limited
Accountants & Tax Advisers
164 Mollison Way
Edgware
Middlesex
HA8 5QZ

RNA Limited (Registered number: 05492983)
T/A RNA Sports

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 541 677

CURRENT ASSETS
Inventories 13,347 9,982
Debtors 5 611 5,142
Cash at bank and in hand 15,482 15,989
29,440 31,113
CREDITORS
Amounts falling due within one year 6 27,552 29,715
NET CURRENT ASSETS 1,888 1,398
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,429

2,075

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 2,329 1,975
SHAREHOLDERS' FUNDS 2,429 2,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

RNA Limited (Registered number: 05492983)
T/A RNA Sports

Balance Sheet - continued
30 June 2024


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 Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





Mr M N Vekaria - Director


RNA Limited (Registered number: 05492983)
T/A RNA Sports

Notes to the Financial Statements
for the Year Ended 30 June 2024


1. STATUTORY INFORMATION

RNA 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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

RNA Limited (Registered number: 05492983)
T/A RNA Sports

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Office and
Equipment fittings Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 1,779 18,563 20,342
DEPRECIATION
At 1 July 2023 1,726 17,939 19,665
Charge for year 11 125 136
At 30 June 2024 1,737 18,064 19,801
NET BOOK VALUE
At 30 June 2024 42 499 541
At 30 June 2023 53 624 677

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 605 3,702
Other debtors 6 1,440
611 5,142

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 5,620 1,275
Taxation and social security 1,566 1,475
Other creditors 20,366 26,965
27,552 29,715

7. DEFERRED TAX
£   
Balance at 1 July 2023 (5 )
Accelerated capital allowances (1 )
Balance at 30 June 2024 (6 )

RNA Limited (Registered number: 05492983)
T/A RNA Sports

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1.00 100 100

9. RESERVES
Retained
earnings
£   

At 1 July 2023 1,975
Profit for the year 5,354
Dividends (5,000 )
At 30 June 2024 2,329