REGISTERED NUMBER: 15536662 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 MARCH 2024 TO 31 AUGUST 2025

FOR

RKNA LTD

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

N M Trasler

REGISTERED OFFICE:

Unit 2

Charnwood Edge Business Park

Syston Road

Cossington

Leicestershire

LE7 4UZ

REGISTERED NUMBER:

15536662 (England and Wales)

The director presents his report with the financial statements of the company for the period 2 March 2024 to 31 August 2025.

INCORPORATION

The company was incorporated on 2 March 2024 .

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of manufacture of doors, windows and other fabricated metal products.

REVIEW OF BUSINESS

This accounting period is the first in the company's history, covering the establishment and early development of RKNA Ltd. Whilst the business was incorporated in March 2024, full operational activity did not commence until January 2025. This followed extensive setup work, including physical investment and the commissioning of machinery & tooling within our fabrication facility, together with the build-out of our wider systems infrastructure.

During this period, we have focused heavily on laying strong foundations for the business. Considerable time and resource have been invested into establishing robust operational processes, implementing comprehensive quality assurance procedures, and building systems that support accurate estimating, reliable production planning, and consistently high levels of service for our current & future customers. These steps have positioned the company to scale efficiently and maintain high standards as activity increases.

Turnover for the period fell short of our expectations as several project opportunities did not materialise during the early stages of trading. This reflected both challenging market conditions within the construction & fenestration sectors, together with the natural hurdles faced by a newly formed business in an increasingly risk-adverse market. Whilst challenging, this phase has provided valuable experience and allowed us to strengthen our approach across all areas of the business. With this groundwork now in place, we look forward to the next financial year with significant optimism.

We close the period with a very strong cash position and a positive level of profitability relative to the revenue recorded. This reflects disciplined cost management and careful operational control, and is particularly notable given the wider pressures faced across the industry. Taken together, these factors provide a solid platform for growth as the business progresses into its next financial year.

RKNA Ltd offers a comprehensive range of services, including Design, Fabrication, Supply, Delivery and Installation of Aluminium curtain wall, windows and doors. In addition, the business has developed a capability in MMC off site glazing, born from the extensive experience in this area from myself and our capable staff. This remains a service offering that is relatively uncommon within the market and presents strong long term potential.

Overall, the company begins its first 'proper' year of trading with firm foundations, strong financial resilience and a clear service offering. With all core systems now tried and tested, supported by the experience gained throughout the period and the strength of our cash position, the business is well placed to take on increased volumes of work and deliver further improved financial results in the year ahead.

DIRECTOR

N M Trasler was appointed as a director on 2 March 2024 and held office during the whole of the period from then to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N M Trasler - Director

2 December 2025

FIXED ASSETS

Intangible assets

4

651

Tangible assets

5

22,977

23,628

CURRENT ASSETS

Stocks

5,000

Debtors

6

8,786

Cash at bank

64,514

78,300

CREDITORS

Amounts falling due within one year

7

(57,365

)

NET CURRENT ASSETS

20,935

TOTAL ASSETS LESS CURRENT LIABILITIES

44,563

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

44,463

44,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

N M Trasler - Director

1.	STATUTORY INFORMATION

RKNA Ltd is a private limited company, registered in England and Wales. Its registered office address is Unit 2 Charnwood Edge Business Park Syston Road, Cossington, Leicester, England, LE7 4UZ and the registered number is 15536662.

The presentation currency of the financial statements is pound sterling (£) and the figures are rounded to the nearest £1.

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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Registrations is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

723

At 31 August 2025

723

AMORTISATION

Charge for period

72

At 31 August 2025

72

NET BOOK VALUE

At 31 August 2025

651

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

Additions

24,091

833

2,500

27,424

At 31 August 2025

24,091

833

2,500

27,424

DEPRECIATION

Charge for period

3,197

209

1,041

4,447

At 31 August 2025

3,197

209

1,041

4,447

NET BOOK VALUE

At 31 August 2025

20,894

624

1,459

22,977

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

7,766

Other debtors

1,020

8,786

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

5,479

Taxation and social security

29,183

Other creditors

22,703

57,365