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REGISTERED NUMBER: 15899829 (England and Wales)

| REPORT OF THE DIRECTOR AND |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025 |

| FOR |

| RFSMS LIMITED |

RFSMS LIMITED (REGISTERED NUMBER: 15899829)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025

| Page |

Company Information | 1 |

Report of the Director | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 4 |  | to |  | 5

RFSMS LIMITED

COMPANY INFORMATION

FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025

| DIRECTOR: | Mr M R Tomlinson

| REGISTERED OFFICE: | Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Greater Manchester

| M44 5XD

| REGISTERED NUMBER: | 15899829 (England and Wales)

| ACCOUNTANTS: | Cadishead Accountancy Services Limited

| Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Lancashire

| M44 5XD

RFSMS LIMITED (REGISTERED NUMBER: 15899829)

REPORT OF THE DIRECTOR

FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025

The director presents his report with the financial statements of the company for the period 15th August 2024 to 31st August 2025.

INCORPORATION

The company was incorporated on 15th August 2024 .

DIRECTOR

Mr M R Tomlinson held office during the whole of the period from 15th August 2024 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

| 31.8.25 |  | at date of

| appointment

Ordinary shares of £1.00 each | 1 |  | 1 |  |

He did not hold any non-beneficial interests in the shares of the company.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr M R Tomlinson - Director

12th May 2026

RFSMS LIMITED (REGISTERED NUMBER: 15899829)

STATEMENT OF FINANCIAL POSITION

31ST AUGUST 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 1 |  |

| Cash at bank | 47 |  |

48 |  |

| CREDITORS

| Amounts falling due within one year | 5 | 720 |  |

| NET CURRENT LIABILITIES | (672 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (672 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | (673 | ) |

| SHAREHOLDERS' FUNDS | (672 | ) |

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th May 2026 and were signed by:

Mr M R Tomlinson - Director

RFSMS LIMITED (REGISTERED NUMBER: 15899829)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| RFSMS 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.

| Turnover

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

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 1 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other creditors | 720 |  |

RFSMS LIMITED (REGISTERED NUMBER: 15899829)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 15TH AUGUST 2024 TO 31ST AUGUST 2025

6. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31st August 2025:

£ |

| Mr M R Tomlinson |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 1 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 1 |  |