REGISTERED NUMBER: 09312896 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

RNG Ceramics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Greaves

R J Greaves

SECRETARY:

N J Greaves

REGISTERED OFFICE:

Unit 3

Aylesham Industrial Estate

Low Moor

Bradford

West Yorkshire

BD12 0NQ

REGISTERED NUMBER:

09312896 (England and Wales)

ACCOUNTANTS:

Andrew S Parker

16 Foundry Close

Halton

Lancaster

Lancashire

LA2 6FE

FIXED ASSETS

Tangible assets

4

61,233

89,727

CURRENT ASSETS

Stocks

83,814

77,062

Debtors

5

43,494

55,800

Cash at bank

73,286

70,609

200,594

203,471

CREDITORS

Amounts falling due within one year

6

152,714

150,500

NET CURRENT ASSETS

47,880

52,971

TOTAL ASSETS LESS CURRENT LIABILITIES

109,113

142,698

CREDITORS

Amounts falling due after more than one year

7

(93,516

)

(115,303

)

PROVISIONS FOR LIABILITIES

(15,308

)

(22,432

)

NET ASSETS

289

4,963

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

189

4,863

SHAREHOLDERS' FUNDS

289

4,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 20 November 2025 and were signed on its behalf by:

N J Greaves - Director

1.	STATUTORY INFORMATION

RNG Ceramics Ltd 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

Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

Stocks 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 5 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 February 2024

162,254

Additions

895

At 28 February 2025

163,149

DEPRECIATION

At 29 February 2024

72,527

Charge for year

29,389

At 28 February 2025

101,916

NET BOOK VALUE

At 28 February 2025

61,233

At 28 February 2024

89,727

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 29 February 2024

130,770

Transfer to ownership

(8,500

)

At 28 February 2025

122,270

DEPRECIATION

At 29 February 2024

52,628

Charge for year

26,924

Transfer to ownership

(3,720

)

At 28 February 2025

75,832

NET BOOK VALUE

At 28 February 2025

46,438

At 28 February 2024

78,142

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade debtors

43,494

36,437

Other debtors

-

19,363

43,494

55,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Bank loans and overdrafts

5,555

5,555

Hire purchase contracts

16,232

17,516

Trade creditors

64,935

62,035

Taxation and social security

36,881

36,389

Other creditors

29,111

29,005

152,714

150,500

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

28.2.24

£

£

Bank loans

24,537

30,092

Hire purchase contracts

68,979

85,211

93,516

115,303

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,315

7,869

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 28 February 2024:

28.2.25

28.2.24

£

£

N J Greaves

Balance outstanding at start of year

8,159

10,559

Amounts repaid

(8,159

)

(2,400

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,159

9.	ULTIMATE CONTROLLING PARTY

The company is not under the control of any individual party.