REGISTERED NUMBER: 15818441 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 3 JULY 2024 TO 30 NOVEMBER 2025

FOR

REDLAW ELECTRICAL LAMINATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D L Cotterill

Mrs L D Forrest

T D Smelt

REGISTERED OFFICE:

Unit 1 Albion Works

Moor Street

Brierley Hill

West Midlands

DY5 3SZ

REGISTERED NUMBER:

15818441 (England and Wales)

ACCOUNTANTS:

Blackthorns

Chartered Accountants

Admiral House

Waterfront East

Brierley Hill

West Midlands

DY5 1XG

FIXED ASSETS

Intangible assets

4

153,746

Tangible assets

5

18,750

172,496

CURRENT ASSETS

Stocks

60,100

Debtors

6

100,790

Cash at bank

88,108

248,998

CREDITORS

Amounts falling due within one year

7

412,674

NET CURRENT LIABILITIES

(163,676

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,820

PROVISIONS FOR LIABILITIES

4,750

NET ASSETS

4,070

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

3,970

SHAREHOLDERS' FUNDS

4,070

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 13 May 2026 and were signed on its behalf by:

D L Cotterill - Director

Mrs L D Forrest - Director

1.	STATUTORY INFORMATION

Redlaw Electrical Laminations Ltd is a private company, limited by shares, registered in England and Wales.The company's registered number is 15818441 and registered office is Unit 1 Albion Works, Moor Street, Brierley Hill, West Midlands, England, DY5 3SZ.

The presentation currency of the financial statements is 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of twenty 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 etc

-

25% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

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.

Period of account

The company's accounting reference period has been extended to co-incide with the group's accounting reference period of 30 November.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

161,838

At 30 November 2025

161,838

AMORTISATION

Charge for period

8,092

At 30 November 2025

8,092

NET BOOK VALUE

At 30 November 2025

153,746

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

25,000

At 30 November 2025

25,000

DEPRECIATION

Charge for period

6,250

At 30 November 2025

6,250

NET BOOK VALUE

At 30 November 2025

18,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

100,690

Amounts owed by group undertakings

100

100,790

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

3,172

Amounts owed to group undertakings

333,258

Taxation and social security

33,936

Other creditors

42,308

412,674

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Other Creditors

39,839

The other creditor is secured by way of a fixed and floating charge over the assets of the company.

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

100

Share capital 1

1

100