REGISTERED NUMBER: 15928829 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 SEPTEMBER 2024 TO 30 SEPTEMBER 2025

FOR

THE REWILDING AND REFORESTATION COMPANY

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Bezuidenhout

K F Godlington

M K Kamara

Dr M A Lord

REGISTERED OFFICE:

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

BUSINESS ADDRESS:

Willow Farm House

Newchurch

Romney Marsh

Kent

TN29 0DY

REGISTERED NUMBER:

15928829 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

5,296

Investments

5

100

5,396

CURRENT ASSETS

Debtors

6

207,711

Cash at bank

16,748

224,459

CREDITORS

Amounts falling due within one year

7

45,585

NET CURRENT ASSETS

178,874

TOTAL ASSETS LESS CURRENT LIABILITIES

184,270

CREDITORS

Amounts falling due after more than one year

8

293,999

NET LIABILITIES

(109,729

)

CAPITAL AND RESERVES

Called up share capital

10

200,000

Retained earnings

(309,729

)

SHAREHOLDERS' FUNDS

(109,729

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

C J Bezuidenhout - Director

1.	STATUTORY INFORMATION

The Rewilding And Reforestation Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

During the period the company incurred a loss of £310,735 and at the balance sheet date had net liabilities of £110,735. These financial statements have been prepared on a going concern basis which assumes continuing support from the company director and creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

6,775

At 30 September 2025

6,775

DEPRECIATION

Charge for period

1,479

At 30 September 2025

1,479

NET BOOK VALUE

At 30 September 2025

5,296

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

6.

DEBTORS

£

Amounts falling due within one year:

Called up share capital not paid

200,000

£

Amounts falling due after more than one year:

MC Sierra Leone Ltd Loan

7,711

Aggregate amounts

207,711

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

10,000

PAYE/NI Control

33,674

Pension creditor

711

Accrued expenses

1,200

45,585

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Godlington Holdings Ltd Loan

36,492

Mangrove Conservation UK Ltd

257,507

293,999

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Mangrove Conservation Ltd

257,507

Charge over shares (and all related rights (as defined

in the share charge dated 24 February 2025)) held by the

chargor in Mangrove Conservation UK Limited.

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

20,000,000

Share capital 1

0.01

200,000

20,000,000 Ordinary shares of 0.01 each were allotted at par during the period.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Godlington Holdings Limited.