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Registration number: SC823157

Rhona Ley Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Period from 18 September 2024 to 30 September 2025

Rhona Ley Ltd

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 3

Rhona Ley Ltd

(Registration number: SC823157)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £
Fixed assets |  |
Other financial assets | 4 | 22,353
Creditors: Amounts falling due within one year |  | (22,253)
Net assets |  | 100
Capital and reserves |  |
Called up share capital |  | 100
Total equity |  | 100

For the financial period ending 30 September 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 of its accounts for the period in question in accordance with section 476; and
| The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 16 February 2026

Ms R Ley

Director

Rhona Ley Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 18 September 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
33 Junction Road
Kirkwll
Orkney
Scotland
KW15 1AB

These financial statements were authorised for issue by the director on 16 February 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Of the liabilties outstanding at 30 September 2025, an amount is owed to the directors. The directors have confirmed that they will not seek repayment of this amount until the company has sufficient funds to do so. Therefore the company will have sufficient funding to enable it to continue trading for at least one year from the date of approval of these accounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period was 1.

Rhona Ley Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 18 September 2024 to 30 September 2025

4 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
Additions | 22,353
At 30 September 2025 | 22,353
Carrying amount
At 30 September 2025 | 22,353