REGISTERED NUMBER: 08482500 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

RSA Associates Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

R P A Best

SECRETARY:

Mrs R Best

REGISTERED OFFICE:

4 Badminton Villas

Bridge Street

Chepstow

Monmouthshire

NP16 5HB

REGISTERED NUMBER:

08482500 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

R P A Best held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R P A Best - Director

14 July 2026

TURNOVER

230,464

206,579

Cost of sales

-

792

GROSS PROFIT

230,464

205,787

Administrative expenses

141,536

101,629

OPERATING PROFIT

4

88,928

104,158

Interest receivable and similar income

9,853

7,369

98,781

111,527

Interest payable and similar expenses

192

425

PROFIT BEFORE TAXATION

98,589

111,102

Tax on profit

22,420

26,200

PROFIT FOR THE FINANCIAL YEAR

76,169

84,902

FIXED ASSETS

Tangible assets

5

12,892

2,758

CURRENT ASSETS

Debtors

6

80,809

71,335

Cash at bank

221,260

256,145

302,069

327,480

CREDITORS

Amounts falling due within one year

7

95,727

67,490

NET CURRENT ASSETS

206,342

259,990

TOTAL ASSETS LESS CURRENT LIABILITIES

219,234

262,748

CREDITORS

Amounts falling due after more than one year

8

-

1,683

NET ASSETS

219,234

261,065

CAPITAL AND RESERVES

Called up share capital

6

104

Capital redemption reserve

98

-

Retained earnings

219,130

260,961

SHAREHOLDERS' FUNDS

219,234

261,065

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

R P A Best - Director

1.	STATUTORY INFORMATION

RSA Associates 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

4,817

3,042

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

5,685

3,980

9,665

Additions

666

14,285

14,951

At 31 March 2026

6,351

18,265

24,616

DEPRECIATION

At 1 April 2025

3,723

3,184

6,907

Charge for year

1,164

3,653

4,817

At 31 March 2026

4,887

6,837

11,724

NET BOOK VALUE

At 31 March 2026

1,464

11,428

12,892

At 31 March 2025

1,962

796

2,758

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

35,754

16,296

Other debtors

45,055

55,039

80,809

71,335

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,683

9,924

Trade creditors

4,416

-

Taxation and social security

54,369

43,904

Other creditors

35,259

13,662

95,727

67,490

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,683

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

R P A Best

Balance outstanding at start of year

54,225

(7,523

)

Amounts advanced

4,782

62,060

Amounts repaid

(25,270

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,737

54,225