REGISTERED NUMBER: 10499549 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

RNA Group Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R N Armstrong

Mrs E M Armstrong

REGISTERED OFFICE:

Castle House

High Street

Ammanford

Carmarthenshire

SA18 2NB

REGISTERED NUMBER:

10499549 (England and Wales)

ACCOUNTANTS:

Ashmole & Co

Chartered Certified Accountants

Castle House

High Street

Ammanford

Carmarthenshire

SA18 2NB

FIXED ASSETS

Tangible assets

4

725,000

725,000

Investments

5

2,000

2,000

727,000

727,000

CURRENT ASSETS

Debtors

-

24

Cash at bank

105,169

7,946

105,169

7,970

CREDITORS

Amounts falling due within one year

(200,046

)

(115,613

)

NET CURRENT LIABILITIES

(94,877

)

(107,643

)

TOTAL ASSETS LESS CURRENT LIABILITIES

632,123

619,357

CREDITORS

Amounts falling due after more than one year

-

(82,558

)

NET ASSETS

632,123

536,799

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Revaluation reserve

6

160,007

160,007

Retained earnings

470,116

374,792

632,123

536,799

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

Mrs E M Armstrong - Director

1.	STATUTORY INFORMATION

RNA Group Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about RNA Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

No depreciation is provided on freehold property as the amount that is depreciated is the difference between cost and residual value. In the opinion of the directors, the residual value of the property equates to at least its carrying value and there is therefore no depreciation to provide.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

725,000

NET BOOK VALUE

At 31st March 2026

725,000

At 31st March 2025

725,000

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1st April 2025

and 31st March 2026

2,000

NET BOOK VALUE

At 31st March 2026

2,000

At 31st March 2025

2,000

6.

RESERVES

Revaluation

reserve

£

At 1st April 2025

and 31st March 2026

160,007

7.	RELATED PARTY DISCLOSURES

Exemption under Section 33.1A has been claimed to not disclose transactions for 100% group companies.