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Registered Number: 07667732
England and Wales
Abridged Accounts
for the year ended 31 August 2025
for
RED COW INVESTMENTS LIMITED

Red Cow Investments Limited Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Red Cow Investments Limited Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of Red Cow Investments Limited for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Red Cow Investments Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Red Cow Investments Limited, as a body, in accordance with the terms of our engagement letter dated 21 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Red Cow Investments Limited and state those matters that we have agreed to state to the Board of Directors of Red Cow Investments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Red Cow Investments Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Red Cow Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Red Cow Investments Limited. You consider that Red Cow Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Red Cow Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 August 2025. .................................................... Growth Accountants Ltd Merlin House Brunel Road Theale Berkshire RG7 4AB 21 January 2026 1

Registered Number: 07667732 Red Cow Investments Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 174 |  | 589
Investments | 5 | 271,502 |  | 229,963
|  | 271,676 |  | 230,552
Current assets |  |  |
Debtors |  | 57,065 |  | 44,853
Cash at bank and in hand |  | 808,970 |  | 733,329
|  | 866,035 |  | 778,182
Creditors: amount falling due within one year |  | (49,002) |  | (45,910)
Net current assets |  | 817,033 |  | 732,272
Total assets less current liabilities |  | 1,088,709 |  | 962,824
Provisions for liabilities |  | (44) |  | (150)
Net assets |  | 1,088,665 |  | 962,674
Capital and reserves |  |  |
Called up share capital | 6 | 100 |  | 100
Profit and loss account |  | 1,088,565 |  | 962,574
Shareholders' funds |  | 1,088,665 |  | 962,674
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 21 January 2026 and were signed on its behalf by:
------------------------------- Gary John COOKE Director
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Red Cow Investments Limited Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information Red Cow Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 07667732, registration address Growth Accountants Ltd, Merlin House, Brunel Road, Reading, RG7 4AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery | 25% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet 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.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 September 2024 | 430,000 |  | 430,000
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 430,000 |  | 430,000
Amortisation
At 01 September 2024 | 430,000 |  | 430,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | 430,000 |  | 430,000
Net book values
At 31 August 2025 | - |  | -
At 31 August 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Total
| £ |  | £
At 01 September 2024 | 4,333 |  | 4,333
Additions | - |  | -
Disposals | - |  | -
At 31 August 2025 | 4,333 |  | 4,333
Depreciation
At 01 September 2024 | 3,744 |  | 3,744
Charge for year | 415 |  | 415
On disposals | - |  | -
At 31 August 2025 | 4,159 |  | 4,159
Net book values
Closing balance as at 31 August 2025 | 174 |  | 174
Opening balance as at 01 September 2024 | 589 |  | 589
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 September 2024 | 229,963 |  | 229,963
Additions | 24,000 |  | 24,000
Disposals | - |  | -
Revaluations | 17,539 |  | 17,539
At 31 August 2025 | 271,502 |  | 271,502
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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