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REGISTERED NUMBER: 04501922

| Unaudited Financial Statements |

| for the Year Ended 31st March 2026 |

| for |

| RNA Plant Limited |

| RNA Plant Limited (Registered number: 04501922) |

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| RNA Plant Limited |

Company Information

for the Year Ended 31st March 2026

| DIRECTORS: | R N Armstrong

| Mrs E M Armstrong

| M K Bennett

| SECRETARY: | Mrs E M Armstrong

| REGISTERED OFFICE: | E2 Capel Hendre Industrial Estate

| Capel Hendre

| Ammanford

| Carmarthenshire

| SA18 3SJ

| REGISTERED NUMBER: | 04501922

| ACCOUNTANTS: | Ashmole & Co

| Chartered Certified Accountants

| Castle House

| High Street

| Ammanford

| Carmarthenshire

| SA18 2NB

| RNA Plant Limited (Registered number: 04501922) |

Abridged Balance Sheet

31st March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,812,663 |  | 2,793,612 |  |

Investments | 6 | 1,500 |  | 1,500 |  |

2,814,163 |  | 2,795,112 |  |

CURRENT ASSETS

Stocks | 83,518 |  | 38,233 |  |

Debtors | 1,030,063 |  | 797,307 |  |

Cash at bank and in hand | 348,087 |  | 677,200 |  |

1,461,668 |  | 1,512,740 |  |

CREDITORS

Amounts falling due within one year | (931,952 | ) | (979,689 | ) |

NET CURRENT ASSETS | 529,716 |  | 533,051 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,343,879 |  | 3,328,163 |  |

CREDITORS

Amounts falling due after more than one year | (571,372 | ) | (881,394 | ) |

PROVISIONS FOR LIABILITIES | 7 | (517,792 | ) | (525,975 | ) |

NET ASSETS | 2,254,715 |  | 1,920,794 |  |

| RNA Plant Limited (Registered number: 04501922) |

Abridged Balance Sheet - continued

31st March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 50,002 |  | 50,002 |  |

Retained earnings | 2,204,713 |  | 1,870,792 |  |

SHAREHOLDERS' FUNDS | 2,254,715 |  | 1,920,794 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 14th May 2026 and were signed on its behalf by:

R N Armstrong - Director

| RNA Plant Limited (Registered number: 04501922) |

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| RNA Plant Limited is a private company, limited by shares , registered in Not specified/Other. 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance and 15% on reducing balance

| 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 Statement of Income and Retained Earnings, 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.

| RNA Plant Limited (Registered number: 04501922) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Government grants

| Government grants received which can be directly attributed to specific capital purchases are deducted from the cost of those assets purchases in the year of aquisition.

| All other forms of government assistance is recognised in the profit and loss account in the year that the award relates to.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2025 - 28 ) .

| RNA Plant Limited (Registered number: 04501922) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 66,986 |  |

| AMORTISATION

| At 1st April 2025

| and 31st March 2026 | 66,986 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  |

| At 31st March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025 | 6,613,387 |  |

| Additions | 784,594 |  |

| Disposals | (110,800 | ) |

| At 31st March 2026 | 7,287,181 |  |

| DEPRECIATION

| At 1st April 2025 | 3,819,775 |  |

| Charge for year | 740,340 |  |

| Eliminated on disposal | (85,597 | ) |

| At 31st March 2026 | 4,474,518 |  |

| NET BOOK VALUE

| At 31st March 2026 | 2,812,663 |  |

| At 31st March 2025 | 2,793,612 |  |

| RNA Plant Limited (Registered number: 04501922) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

5. | TANGIBLE FIXED ASSETS - continued

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

| Totals

£ |

| COST

| At 1st April 2025 | 5,410,973 |  |

| Additions | 508,050 |  |

| Disposals | (49,000 | ) |

| At 31st March 2026 | 5,870,023 |  |

| DEPRECIATION

| At 1st April 2025 | 2,911,683 |  |

| Charge for year | 651,930 |  |

| Eliminated on disposal | (85,597 | ) |

| At 31st March 2026 | 3,478,016 |  |

| NET BOOK VALUE

| At 31st March 2026 | 2,392,007 |  |

| At 31st March 2025 | 2,499,290 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 1,500 |  |

| NET BOOK VALUE

| At 31st March 2026 | 1,500 |  |

| At 31st March 2025 | 1,500 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 517,792 |  | 525,975 |  |

| RNA Plant Limited (Registered number: 04501922) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 525,975 |  |

| Provided during year | (8,183 | ) |

| Balance at 31st March 2026 | 517,792 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party are Mr and Mrs R N Armstrong by virtue of their 100% shareholding of RNA Group Limited.