Redbridge DTA UK Limited - Filleted accounts

Registered number

09355427

Redbridge DTA UK Limited

Financial Statements

For the year ended 31 March 2025

Pages for filing with Registrar

Redbridge DTA UK Limited
Registered number:		09355427
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	5		186,488			-
Tangible assets	6		8,679			2,800
Investments	7		1,299,175			1,319,537
			1,494,342			1,322,337

Current assets
Debtors	8	3,910,074			2,265,632
Cash at bank and in hand		9,677			61,586
		3,919,751			2,327,218

Creditors: amounts falling due within one year	9	(6,339,823)			(4,517,295)

Net current liabilities			(2,420,072)			(2,190,077)

Net liabilities			(925,730)			(867,740)

Capital and reserves
Called up share capital	10		670			670
Share premium			282,410			282,410
Profit and loss account			(1,208,810)			(1,150,820)

Shareholder's funds			(925,730)			(867,740)

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Laugier
Director
Approved by the board on 18 December 2025

Redbridge DTA UK Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Statutory information

	Redbridge DTA UK Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as follows:

	Registered number :	09355427

	Registered office :	52 Jermyn Street
		London
		SW1Y 6LX


2	Accounting policies

	Basis of preparation
	The financial statements have been prepared in accordance with FRS 101 "Reduced Disclosure Framework" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets. The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework." - Inclusion of an explicit and unreserved statement of compliance with FRS - Presentation of statement of cashflow and related notes - Disclosure of the objectives, policies and processes for managing capital - Disclosure of key management personnel compensation - Related party disclosure for transactions with the parent or wholly owned members of the group

	The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group. Redbridge DTA UK Limited is a wholly owned subsidiary of Redbridge Holiding SAS and the results of Redbridge DTA UK Limited are included in the consolidated financial statements of Redbridge Holdings SAS which are available from 49 Avenue d'Iena, 75116 Paris, France.

	Significant judgements and estimates
	The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Useful economic lives of plant and equipment The annual depreciation charge for plant and equipment is sensitive to changes in estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended where necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets.
	Impairment of trade receivables The group makes an estimate of the recoverable amount of trade and other debtors. When assessing impairment of trade and other receivables, management considers factors including the credit rating of the receivable, the ageing profile of receivable and historical experience.

	Revenue
	Revenue is measured based on the consideration specified in a contract with the customers and excludes amounts collected on behalf of third parties. The company recognises revenue when it transfers control of the a product or service to a customer. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

	Going concern
	The directors have at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Also, the parent company has agreed to provide ongoing financial support to the company and to assist the company to meet its liabilities as they fall due to the extent that the company does not have sufficient funds to meet the liabilities out of its own resources. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Intangible assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computers		Over 3 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. 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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	Current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Indra Raj Giri, ACA, FCCA
	Firm:	Makesworth Audit Services Ltd
	Date of audit report:	18 December 2025


4	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			8		3


5	Intangible fixed assets					£
	Software Development:

	Cost
	Additions					186,488
	At 31 March 2025					186,488

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					186,488

	Software development costs relate to software that is currently in the development phase. The asset will be amortised once the software is available for use.


6	Tangible fixed assets
						Plant and machinery
£
	Cost
	At 1 April 2024					5,941
	Additions					10,154
	At 31 March 2025					16,095

	Depreciation
	At 1 April 2024					3,141
	Charge for the year					4,275
	At 31 March 2025					7,416

	Net book value
	At 31 March 2025					8,679
	At 31 March 2024					2,800


7	Investments in group companies
Investments in
group
companies
£
	Cost
	At 1 April 2024					1,319,537
	Disposals					(20,362)

	At 31 March 2025					1,299,175

	Details of the company's subsidiaries at 31 March 2025 are as follows:
	Name of undertaking	Registered office				% held

	Redbridge France SAS	49 Avenue d'lena - 75116, Paris, France				100

	Redbridge USA Inc.	712 Main Street Suite 1820- Houston TX77002				100

	Redbridge Switzerland SA	13 qual de I'le- 1204, Geneva				100



8	Debtors			2025		2024
£					£

	Trade debtors			171,966		-
	Amounts owed by group undertakings			3,701,852		2,255,352
	Prepayments			7,563		230
	Other debtors			28,693		10,050
				3,910,074		2,265,632


9	Creditors: amounts falling due within one year			2025		2024
£					£

	Shareholders loans			1,350,796		1,300,484
	Trade creditors			1,684		53,948
	Amounts owed to group undertakings			4,619,525		2,914,524
	Taxation and social security costs			63,185		73,818
	Accruals and deferred income			304,633		174,521
				6,339,823		4,517,295



10	Called up share capital			2025		2024
£					£

	50,000,000 Class "A" Ordinary shares of €0.001			430		430
	28,440,255 Class "B" Ordinary shares of €0.001			240		240

				670		670


11	Related party transactions

	During the year, the Company made sales of £447,377 (2024: £607,767) to Redbridge Holding SAS, £151,874 (2024: £nil) to Redbridge France SAS, £846,757 (2024: £nil) to Redbridge US Inc., and £40,106 (2024: £nil) to Redbridge Switzerland SA. The transactions were conducted under normal commercial terms and conditions. Included within debtors are the amounts of £371,292 (2024: £318,695) from Redbridge Switzerland SA, £1,944,243 (2024: £1,146,071) from Redbridge USA Inc. and £1,386,317 (2024: £790,586) from Redbridge Holdings SAS. Redbridge Holdings SAS is the company's parent company, Redbridge Swizerland SA and Redbridge USA Inc are the company's subsidiaries. Included within creditors due within one year is an amount of £4,619,525 (2024: £2,914,524) owed to Redbridge France SAS, its subsidiary. The amounts are payable/repayable on demand.


12	Controlling party

	The company is a wholly owned subsidiary of Redbridge Holdings SAS, a company registered in France.