Rana Frieght Carriers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12868602

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		166,133		29,130

			166,133		29,130
CURRENT ASSETS
Debtors	5	58,786		43,115
Cash at bank and in hand		12,942		29,621

		71,728		72,736
Creditors: Amounts Falling Due Within One Year	6	(96,869 )		(77,335 )

NET CURRENT ASSETS (LIABILITIES)			(25,141 )		(4,599 )

TOTAL ASSETS LESS CURRENT LIABILITIES			140,992		24,531

Creditors: Amounts Falling Due After More Than One Year	7		(139,649 )		(24,200 )

NET ASSETS			1,343		331

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			1,342		330

SHAREHOLDERS' FUNDS			1,343		331

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Rana Frieght Carriers Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Harleen Kaur

Director

31/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Rana Frieght Carriers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12868602 . The registered office is Unit 6 Apex Business Centre, Boscombe Road, Dunstable, Bedfordshire, LU5 4SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	33,000	3,640	36,640
Additions	178,990	-	178,990

As at 31 August 2025	211,990	3,640	215,630

Depreciation
As at 1 September 2024	6,600	910	7,510
Provided during the period	41,078	909	41,987

As at 31 August 2025	47,678	1,819	49,497

...CONTINUED

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Rana Frieght Carriers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	164,312	1,821	166,133

As at 1 September 2024	26,400	2,730	29,130

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	53,286	37,615
Amounts owed by participating interests	5,500	5,500

	58,786	43,115

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	42,938	6,600
Trade creditors	16,089	9,618
Bank loans and overdrafts	10,800	-
Amounts owed to participating interests	20,550	25,000
Other creditors	4,155	8,121
Taxation and social security	2,337	27,996

	96,869	77,335

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	139,649	24,200

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	42,938	6,600
Later than one year and not later than five years	139,649	24,200

	182,587	30,800

	182,587	30,800

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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