Raccoon Holdings Limited

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

Registered number: 12766814

		31 December 2024		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		40,404		45,675
Investments	5		1,000		1,000

			41,404		46,675
CURRENT ASSETS
Debtors	6	356,021		287,431
Cash at bank and in hand		212		345

		356,233		287,776
Creditors: Amounts Falling Due Within One Year	7	(91,218 )		(14,957 )

NET CURRENT ASSETS (LIABILITIES)			265,015		272,819

TOTAL ASSETS LESS CURRENT LIABILITIES			306,419		319,494

NET ASSETS			306,419		319,494

CAPITAL AND RESERVES
Called up share capital	8		500		500
Share premium account			818,604		818,604
Profit and Loss Account			(512,685 )		(499,610 )

SHAREHOLDERS' FUNDS			306,419		319,494

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Raccoon Holdings Limited

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

M A Seaman

Director

29th September 2025

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

1. General Information

Raccoon Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12766814 . The registered office is 2 Bell Court, Leapale Lane, Guildford, Surrey, GU2 4LY.

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. Going Concern Disclosure

The accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a licence agreement in 2020. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	70,270

As at 31 December 2024	70,270

Amortisation
As at 1 April 2024	24,595
Provided during the period	5,271

As at 31 December 2024	29,866

Net Book Value
As at 31 December 2024	40,404

As at 1 April 2024	45,675

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Raccoon Holdings Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2024	1,000

As at 31 December 2024	1,000

Provision
As at 1 April 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	1,000

As at 1 April 2024	1,000

6. Debtors

	31 December 2024	31 March 2024
	£	£
Due within one year
Amounts owed by group undertakings	356,021	285,631
Other debtors	-	1,800

	356,021	287,431

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 March 2024
	£	£
Trade creditors	1,200	1,200
Amounts owed to group undertakings	88,218	13,757
Other creditors	1,800	-

	91,218	14,957

8. Share Capital

	31 December 2024	31 March 2024
	£	£
Allotted, Called up and fully paid	500	500

9. Ultimate Controlling Party

The company's ultimate controlling party is Benvare Discretionary Trust by virtue of its ownership of 100% of the issued share capital in the company.

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