REGISTERED NUMBER: 04501922

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

RNA Plant Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

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

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

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

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.

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 ) .

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

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

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.