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Registration number: 15737957

Red Bird Enterprises Ltd
Unaudited Filleted Abridged Financial Statements
for the Period from 23 May 2024 to 31 May 2025

Red Bird Enterprises Ltd

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 4

Red Bird Enterprises Ltd

(Registration number: 15737957)
Abridged Balance Sheet as at 31 May 2025

| Note | 2025 £
Current assets |  |
Stocks | 3 | 800
Cash at bank and in hand |  | 7,950
|  | 8,750
Creditors: Amounts falling due within one year |  | (9,302)
Total assets less current liabilities |  | (552)
Accruals and deferred income |  | (720)
Net liabilities |  | (1,272)
Capital and reserves |  |
Called up share capital | 4 | 1
Retained earnings |  | (1,273)
Shareholders' deficit |  | (1,272)

For the financial period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 February 2026

......................................... Mr Matthew Stephen Greening Director

Red Bird Enterprises Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 23 May 2024 to 31 May 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Red Bird Enterprises Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 23 May 2024 to 31 May 2025

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

3 | Stocks

| 2025 £
Other inventories | 800

4 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary Shares of £0.01 each | 100 | 1

5 | Transition to FRS 102

Balance Sheet at

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

Red Bird Enterprises Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 23 May 2024 to 31 May 2025

Balance Sheet at

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -