ACCOUNTS - Final Accounts preparation

Registered number: SC742197

RADDA INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

RADDA INVESTMENTS LIMITED

COMPANY INFORMATION

Directors	L M Benseman
	C F Benseman


Registered number	SC742197


Registered office	Flat 18
	21 Simpson Loan
	Edinburgh
	EH3 9GD


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

RADDA INVESTMENTS LIMITED

REGISTERED NUMBER: SC742197

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£

Fixed assets
Investments	4		1,858,438		2,051,535
			1,858,438		2,051,535
Current assets
Debtors: amounts falling due within one year	5	637		870
Cash at bank and in hand		273,140		302,477
		273,777		303,347
Creditors: amounts falling due within one year	6	(1,769,069)		(1,783,213)
Net current liabilities			(1,495,292)		(1,479,866)
Total assets less current liabilities			363,146		571,669

Net assets			363,146		571,669

Capital and reserves
Called up share capital	7	400,002	400,002
Profit and loss account		(36,856)	171,667
		363,146	571,669

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RADDA INVESTMENTS LIMITED

REGISTERED NUMBER: SC742197

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2025.

L M Benseman

Director

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

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RADDA INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Radda Investments Limited is a private company, limited by shares, incorporated in Scotland with registration number SC742197. The registered office is Flat 18, 21 Simpson Loan, Edinburgh, EH3 9GD.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current 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 income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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RADDA INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 April 2024	2,051,535
	Additions	740,867
	Disposals	(621,224)
	Revaluations	(312,740)
	At 31 March 2025	1,858,438

Debtors

					2025	2024
					£	£


Prepayments and accrued income	637	870
	637	870

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	4,782	4,378
Other creditors	1,761,647	1,776,335
Accruals and deferred income	2,640	2,500
	1,769,069	1,783,213

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary A shares of £1.00 each	2	2
400,000 (2024 - 400,000) Ordinary B shares of £1.00 each	400,000	400,000

	400,002	400,002

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