Company Registration No. 11869157 (England and Wales)
Restronauts Inc. Limited
Unaudited accounts
for the year ended 31 March 2025
Restronauts Inc. Limited
Unaudited accounts
Contents
Restronauts Inc. Limited
Company Information
for the year ended 31 March 2025
Directors
Mr Riyan Durrani
Mr Anas Ali
Company Number
11869157 (England and Wales)
Registered Office
C/o Accountancy Managers Limited
164 New Cavendish Street
London
W1W 6YT
United Kingdom
Accountants
Accountancy Managers Limited
164 New Cavendish Street
London
W1W 6YT
Restronauts Inc. Limited
Statement of financial position
as at 31 March 2025
Intangible assets
5,000
6,250
Tangible assets
66,687
46,836
Cash at bank and in hand
263,474
367,406
Creditors: amounts falling due within one year
(197,336)
(149,750)
Net current assets
108,232
260,881
Total assets less current liabilities
179,919
313,967
Creditors: amounts falling due after more than one year
-
(205,000)
Net assets
179,919
108,967
Called up share capital
100
100
Profit and loss account
179,819
108,867
Shareholders' funds
179,919
108,967
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by
Mr Riyan Durrani
Director
Company Registration No. 11869157
Restronauts Inc. Limited
Notes to the Accounts
for the year ended 31 March 2025
Restronauts Inc. Limited is a private company, limited by shares, registered in England and Wales, registration number 11869157. The registered office is C/o Accountancy Managers Limited, 164 New Cavendish Street, London, W1W 6YT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation to be amortised over the 10 years equally.
Restronauts Inc. Limited
Notes to the Accounts
for the year ended 31 March 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Shortlease hold over the life of lease i.e. 15 years
Plant & machinery
20% on costs
Fixtures & fittings
20% on costs
Computer equipment
25% on costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other
Restronauts Inc. Limited
Notes to the Accounts
for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
27,892
47,778
50,395
5,777
131,842
Additions
26,000
-
15,000
2,007
43,007
At 31 March 2025
53,892
47,778
65,395
7,784
174,849
At 1 April 2024
7,440
37,324
37,752
2,490
85,006
Charge for the year
2,250
8,656
10,539
1,711
23,156
At 31 March 2025
9,690
45,980
48,291
4,201
108,162
At 31 March 2025
44,202
1,798
17,104
3,583
66,687
At 31 March 2024
20,452
10,454
12,643
3,287
46,836
Amounts falling due within one year
Accrued income and prepayments
9,019
8,979
Other debtors
20,383
23,029
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
18,108
48,944
Taxes and social security
51,446
36,343
Other creditors
8,323
9,256
Loans from directors
68,958
5,870
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Restronauts Inc. Limited
Notes to the Accounts
for the year ended 31 March 2025
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Transactions with related parties
Included in other creditors due less than one year are the amounts of £34,479 (2024: £2,935) and £34,479 (2024: £2,935) owed to Mr Riyan Durrani and Mr Anas Ali respectively.
During the year dividends of £70,000 (2024: £69,340) were distributed equally to the directors.
Included in other creditors due more than one year are the amounts of £Nil (2024: £102,500) and £Nil (2024: £102,500) owed to Mr Riyan Durrani and Mr Anas Ali respectively.
Included in other debtors due less than one year are the amounts of £Nil (2024: £10,000) owed by the connected company.
Both directors are regarded as the ultimate controlling party for the current and preceding period and as such, there is no single controlling party.
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Average number of employees
During the year the average number of employees was 23 (2024: 23).