Registration number: 03658973

Rama Consulting Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Rama Consulting Limited

(Registration number: 03658973)
Balance Sheet as at 5 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,478	1,971
Current assets
Debtors	5	21,474	1,624
Cash at bank and in hand		372,970	371,093
		394,444	372,717
Creditors: Amounts falling due within one year	6	(42,719)	(47,518)
Net current assets		351,725	325,199
Net assets		353,203	327,170
Capital and reserves
Called up share capital		4	4
Retained earnings		353,199	327,166
Shareholders' funds		353,203	327,170

For the financial year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 August 2026
 

......................................... M T Robson Director

Rama Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
59 Foxglove Way
Thatcham
Berkshire
RG18 4DL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Rama Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Rama Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 6 April 2025	32,758	32,758
At 5 April 2026	32,758	32,758
Depreciation
At 6 April 2025	30,787	30,787
Charge for the year	493	493
At 5 April 2026	31,280	31,280
Carrying amount
At 5 April 2026	1,478	1,478
At 5 April 2025	1,971	1,971

5

Debtors

Current	2026 £	2025 £
Prepayments	1,688	1,624
Other debtors	19,786	-
	21,474	1,624

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	38,154	43,608
Other creditors	4,565	3,910
	42,719	47,518

Rama Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026