REGISTERED NUMBER: SC320331 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Randa Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Goldie

R Goldie

REGISTERED OFFICE:

33 Sanday Road

Aberdeen

AB15 6DS

REGISTERED NUMBER:

SC320331 (Scotland)

ACCOUNTANTS:

Grampian Accounting

3 Prospect Place

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6SY

FIXED ASSETS

Tangible assets

4

36,470

22,813

CURRENT ASSETS

Debtors

5

405,217

413,264

Cash at bank

279,324

376,532

684,541

789,796

CREDITORS

Amounts falling due within one year

6

46,945

3,685

NET CURRENT ASSETS

637,596

786,111

TOTAL ASSETS LESS CURRENT LIABILITIES

674,066

808,924

PROVISIONS FOR LIABILITIES

-

1,358

NET ASSETS

674,066

807,566

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

674,056

807,556

SHAREHOLDERS' FUNDS

674,066

807,566

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 April 2026 and were signed on its behalf by:

R Goldie - Director

1.	STATUTORY INFORMATION

Randa Limited is a private company, limited by shares , registered in Scotland. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

This is the first year in which the financial statements have been prepared in accordance with FRS 102 Section 1A. In previous years t he financial statements have been prepared with the Financial Reporting Standards for Smaller Entities ("The FRSSE")

The adoption of FRS 102 Section 1A has not resulted in any changes to the recognition and measurement principles previously adopted.

Tangible fixed assets

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

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.

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 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

35,060

Additions

22,426

Disposals

(8,700

)

At 31 July 2025

48,786

DEPRECIATION

At 1 August 2024

12,247

Charge for year

7,705

Eliminated on disposal

(7,636

)

At 31 July 2025

12,316

NET BOOK VALUE

At 31 July 2025

36,470

At 31 July 2024

22,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

405,217

413,264

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation and social security

3,605

312

Other creditors

43,340

3,373

46,945

3,685