REGISTERED NUMBER: 12842945 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

RED FIN CIDER LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

1,059

1,412

Current assets

Stocks

59,078

21,557

Debtors

5

65,189

36,894

Cash at bank

10,825

13,557

135,092

72,008

Creditors

Amounts falling due within one year

6

98,343

134,310

Net current assets/(liabilities)

36,749

(62,302

)

Total assets less current liabilities

37,808

(60,890

)

Capital and reserves

Called up share capital

7

127

100

Share premium

106,973

-

Retained earnings

(69,292

)

(60,990

)

Shareholders' funds

37,808

(60,890

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr G Baldwin - Director

1.	Statutory information

Red Fin Cider Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12842945. The registered office is Faulkner House, 31 West Street, Wimborne, BH21 1JS and business address is 33 Sandbourne Avenue, Blandford Forum, DT11 7XY.

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 represents revenue recognised by the company in respect of the sale of beverages to wholesale and end-user customers, net of VAT and trade discounts.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year 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 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 year 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 September 2024

and 31 August 2025

1,463

420

1,883

Depreciation

At 1 September 2024

366

105

471

Charge for year

274

79

353

At 31 August 2025

640

184

824

Net book value

At 31 August 2025

823

236

1,059

At 31 August 2024

1,097

315

1,412

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

63,067

35,955

Prepayments

2,122

939

65,189

36,894

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

56,752

16,875

Social security and other taxes

169

1,001

Pension liability

181

-

VAT

3,145

257

Other creditors

28,191

111,478

Directors' current accounts

8,125

3,004

Accruals and deferred income

1,780

1,695

98,343

134,310

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,273,914

Ordinary

£0.0001

127

100

273,914 Ordinary shares of £0.0001 each were allotted as fully paid at a premium of £0.390534 per share during the year.

8.	Ultimate controlling party

None of the shareholders of the company hold a majority interest and therefore no individual is deemed to exercise ultimate control.