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Registered Number: 14212144
England and Wales
RATHNA UK LTD
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

RATHNA UK LTD Contents Page For the year ended 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

RATHNA UK LTD Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 66,455 |  | 44,349
Debtors |  | 15,440 |  | 16,256
Cash at bank and in hand |  | 74,036 |  | 32,812
|  | 155,931 |  | 93,417
Creditors: amount falling due within one year |  | (143,823) |  | (84,219)
Net current assets |  | 12,108 |  | 9,198
Total assets less current liabilities |  | 12,108 |  | 9,198
Provisions for liabilities |  | (741) |  | (645)
Net assets |  | 11,367 |  | 8,553
Capital and reserves |  |  |
Called up share capital | 3 | 1 |  | 1
Profit and loss account |  | 11,366 |  | 8,552
Shareholders' funds |  | 11,367 |  | 8,553
For the year ended 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 September 2025 and were signed by:
------------------------------- Rathnakumar Vengatachalam Director
1

RATHNA UK LTD Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information RATHNA UK LTD is a private company, limited by shares, registered in England and Wales, registration number 14212144, registration address 244 Boothferry Road, Hessle, HU13 9AU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 15 (2024 : 12).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2