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REDSTAR ONLINE LIMITED

Registered Number
10103510
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

REDSTAR ONLINE LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | SWAIN, Jonathan Paul Tanfield, Mr.

Registered Address | Unit 3b, Aston Industrial Estate Parsons Lane
| Hope
| Hope Valley
| S33 6RB

Registered Number | 10103510 (England and Wales)

REDSTAR ONLINE LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 3,584 |  |  |  | 2,192
Tangible assets | 4 |  |  | 12,125 |  |  |  | 21,331
|  |  |  | 15,709 |  |  |  | 23,523
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 605,741 |  |  |  | 787,792 |  |
Debtors | 6 | 170,682 |  |  |  | 199,053 |  |
Cash at bank and on hand |  | 546,659 |  |  |  | 540,706 |  |
|  | 1,323,082 |  |  |  | 1,527,551 |  |
Creditors amounts falling due within one year | 7 | (760,138) |  |  |  | (1,152,306) |  |
Net current assets (liabilities) |  |  |  | 562,944 |  |  |  | 375,245
Total assets less current liabilities |  |  |  | 578,653 |  |  |  | 398,768
Provisions for liabilities | 8 |  |  | (2,915) |  |  |  | (3,391)
Net assets |  |  |  | 575,738 |  |  |  | 395,377
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 500 |  |  |  | 500
Profit and loss account |  |  |  | 575,238 |  |  |  | 394,877
Shareholders' funds |  |  |  | 575,738 |  |  |  | 395,377

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 November 2025, and are signed on its behalf by:
SWAIN, Jonathan Paul Tanfield, Mr. Director Registered Company No. 10103510

REDSTAR ONLINE LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Intangible assets are amortised over the following rates: Trademarks - 5 years straight line. Patents - 10 years straight line.

| Tangible fixed assets and depreciation
--- | ---
| 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: Asset class Depreciation method and rate

|  | Straight line (years)
| Land and buildings | 5
| Plant and machinery | 4
| Fixtures and fittings | 4
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 8

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 March 24 | 3,873 |  | 3,873
| Additions | 2,285 |  | 2,285
| At 28 February 25 | 6,158 |  | 6,158
| Amortisation and impairment
| At 01 March 24 | 1,681 |  | 1,681
| Charge for year | 893 |  | 893
| At 28 February 25 | 2,574 |  | 2,574
| Net book value
| At 28 February 25 | 3,584 |  | 3,584
| At 29 February 24 | 2,192 |  | 2,192

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 24 | 7,050 |  | 24,558 |  | 876 |  | 28,333 |  | 60,817
| Disposals | - |  | - |  | (149) |  | (5,861) |  | (6,010)
| At 28 February 25 | 7,050 |  | 24,558 |  | 727 |  | 22,472 |  | 54,807
| Depreciation and impairment
| At 01 March 24 | 1,710 |  | 23,957 |  | 437 |  | 13,382 |  | 39,486
| Charge for year | 1,410 |  | 312 |  | 182 |  | 5,226 |  | 7,130
| On disposals | - |  | - |  | - |  | (3,934) |  | (3,934)
| At 28 February 25 | 3,120 |  | 24,269 |  | 619 |  | 14,674 |  | 42,682
| Net book value
| At 28 February 25 | 3,930 |  | 289 |  | 108 |  | 7,798 |  | 12,125
| At 29 February 24 | 5,340 |  | 601 |  | 439 |  | 14,951 |  | 21,331

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 605,741 |  | 787,792
| Total | 605,741 |  | 787,792

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 606 |  | 19,425
| Amounts owed by group undertakings | 125,440 |  | 126,847
| Other debtors | 38,493 |  | 45,612
| Prepayments and accrued income | 6,143 |  | 7,169
| Total | 170,682 |  | 199,053

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 14,490 |  | 31,977
| Bank borrowings and overdrafts | 89,985 |  | 47,457
| Amounts owed to related parties | 370,422 |  | 966,422
| Taxation and social security | 90,084 |  | 103,786
| Other creditors | 194,361 |  | 2,664
| Accrued liabilities and deferred income | 796 |  | -
| Total | 760,138 |  | 1,152,306

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,915 |  | 3,391
| Total | 2,915 |  | 3,391

9. | Pension commitments
--- | ---
| The company operates a defined contribution pension scheme for the directors and senior employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £1,044 (2024 - £617) were due to the fund. They are included in other creditors.

10. | Operating lease commitments
--- | ---
| At 28th February 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,673 (2024 – £42,153)

11. | Related party transactions
--- | ---
| Included in other debtors is an amount owed by United Property Group Limited (a company under common control) of £125,440 (2024: £125,440) Included in other debtors is an amount owed by Mollypops Limited (a company under common control of £nil (2024: £1,407) Included in other creditors is an amount due to the parent company (Swain Enterprise Limited) of £370.422 (2024: 966,422) The amounts are unsecured, interest free and repayable on demand.

12. | Controlling party
--- | ---
| The companies ultimate controlling party is Jonathan Swain by virtue of his 100% ownership of the holding company.

13. | Parent-subsidiary relationships
--- | ---
| Redstar Online Limited is a wholly owned subsidiary of Swain Enterprise Limited.