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Registration number: NI649069

Ranah Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Ranah Limited

(Registration number: NI649069)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 280 | 420
Current assets |  |  |
Debtors | 5 | 9,454 | 5,889
Cash at bank and in hand |  | 1,909 | 1,667
|  | 11,363 | 7,556
Creditors: due within one year | 6 | (1,874) | (1,752)
Net current assets |  | 9,489 | 5,804
Net assets |  | 9,769 | 6,224
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 9,669 | 6,124
Shareholders' funds |  | 9,769 | 6,224

For the financial year ending 30 November 2025 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 28 May 2026

......................................... Mr Gregory McKinley Director

Ranah Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 71 Tully Road, Ballymena, BT42 3HT.

These financial statements were authorised for issue by the director on 28 May 2026.

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 provision of management and consultancy services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue at the point of provision of the service, which is the date that the company has generated a right to consideration.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

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.

Ranah Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:

Asset class | Depreciation method and rate
Office equipment | 20% straight line

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.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Ranah Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 1,695 | 1,695
At 30 November 2025 | 1,695 | 1,695
Depreciation
At 1 December 2024 | 1,275 | 1,275
Charge for the year | 140 | 140
At 30 November 2025 | 1,415 | 1,415
Carrying amount
At 30 November 2025 | 280 | 280
At 30 November 2024 | 420 | 420

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 2,085 | 2,085
Other debtors | 7,369 | 3,804
| 9,454 | 5,889

6 | Creditors: due within one year

| 2025 £ | 2024 £
Taxation and social security | 1,334 | 1,032
Accruals and deferred income | 540 | 720
| 1,874 | 1,752

Ranah Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100