REGISTERED NUMBER: 15889297 (England and Wales)

Unaudited Financial Statements

for the Period 9 August 2024 to 31 August 2025

for

Redfox Coffeeshop Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A McLeish

S J Conlan

REGISTERED OFFICE:

High House Farm

Wardley

Gateshead

NE10 8YS

REGISTERED NUMBER:

15889297 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Intangible assets

4

183,341

Tangible assets

5

2,152

185,493

CURRENT ASSETS

Stocks

8,000

Debtors

6

100

Cash at bank

19,758

27,858

CREDITORS

Amounts falling due within one year

7

(154,164

)

NET CURRENT LIABILITIES

(126,306

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,187

PROVISIONS FOR LIABILITIES

8

(540

)

NET ASSETS

58,647

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

58,547

SHAREHOLDERS' FUNDS

58,647

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

S J Conlan - Director

1.	STATUTORY INFORMATION

Redfox Coffeeshop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition

Turnover is recognised at the point at which the risks and rewards of the goods are transferred to the customer and the services are rendered.

Goodwill

Goodwill, being the amount transferred on incorporation of the business in 2024, is being amortised evenly over its estimated useful life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% reducing balance

Motor vehicles - 25% reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

Additions

200,000

8

200,008

At 31 August 2025

200,000

8

200,008

AMORTISATION

Amortisation for period

16,667

-

16,667

At 31 August 2025

16,667

-

16,667

NET BOOK VALUE

At 31 August 2025

183,333

8

183,341

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

2,506

At 31 August 2025

2,506

DEPRECIATION

Charge for period

354

At 31 August 2025

354

NET BOOK VALUE

At 31 August 2025

2,152

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

2,763

Amounts owed to group undertakings

9,661

Taxation and social security

42,845

Directors' current accounts

95,395

Accruals and deferred income

3,500

154,164

8.	PROVISIONS FOR LIABILITIES

£

Deferred tax

540

Deferred

tax

£

Provided during period

540

Balance at 31 August 2025

540

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

10.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2025

£

Amounts due to directors

95,395

No interest has been charged.

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Redfox Gardenworld Limited, a private company, limited by shares, registered in England and Wales. The company's registered office is C/O Redfox Garden Centre, Newcastle Road, Gateshead, Tyne And Wear, United Kingdom, NE10 8YS.