Company No: 15922085 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Investments	3	529,876
		529,876
Creditors: amounts falling due within one year	4	( 342,270)
Net current liabilities		(342,270)
Total assets less current liabilities		187,606
Creditors: amounts falling due after more than one year	5	( 187,500)
Accruals and deferred income		( 8,607)
Net liabilities		( 8,501)
Capital and reserves
Called-up share capital	6	106
Profit and loss account		( 8,607 )
Total shareholder's deficit		( 8,501)

For the financial period ending 31 March 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 member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Red Book Agency Group Limited (registered number: 15922085) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

T J Adams Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

The Red Book Agency Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Albert Goodman, Lupin Way, Yeovil, BA22 8WW, United Kingdom. The principal place of business is Midway House, 27-29 Cursitor Street, London, EC4A 1LT.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £8,501. The Company is supported through loans from the subsidiary company. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the subsidiary company will continue to support the company. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The financial statements have been prepared for a shortened seven month period to bring the financial reporting in alignment with the other group company.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

2. Employees

	Period from 28.08.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 28 August 2024	0
Additions	529,876
At 31 March 2025	529,876
Carrying value at 31 March 2025	529,876

At the balance sheet date the company had 1 wholly owned subsidiary, acquired within the period.

4. Creditors: amounts falling due within one year

	31.03.2025
	£
Amounts owed to Group undertakings	279,770
Other loans	62,500
	342,270

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

5. Creditors: amounts falling due after more than one year

	31.03.2025
	£
Other loans	187,500

There are no amounts included above in respect of which any security has been given by the company.

6. Changes in equity

	Called-up share capital
	£
At 28 August 2024	0
Issue of share capital	106
At 31 March 2025	106

During the year 1 Ordinary share having an aggregate nominal value of £1 was allotted for an aggregate consideration of £1. The share were issued on incorporation.

Also during the year, 105 Ordinary shares having an aggregate nominal value of £105 were allotted for an aggregate consideration of £105. The shares were issued in line with a share for share agreement with the group companies.

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has taken advantage of the exemptions provided from disclosing transactions with its wholly owned subsidiary.