REGISTERED NUMBER: 05377782 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

COUGAR RED LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Copperwheat

Mr MI Taylor

SECRETARY:

Mr P Copperwheat

REGISTERED OFFICE:

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

REGISTERED NUMBER:

05377782 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

150,600

186,719

Investment property

5

260,000

260,000

410,600

446,719

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

6

51,788

62,770

Cash at bank

63,609

97,649

121,397

166,419

CREDITORS

Amounts falling due within one year

7

148,800

165,423

NET CURRENT (LIABILITIES)/ASSETS

(27,403

)

996

TOTAL ASSETS LESS CURRENT LIABILITIES

383,197

447,715

CREDITORS

Amounts falling due after more than one year

8

(37,534

)

(114,221

)

PROVISIONS FOR LIABILITIES

(72,009

)

(80,408

)

NET ASSETS

273,654

253,086

CAPITAL AND RESERVES

Called up share capital

10

2

2

Fair value reserve

11

111,690

111,690

Retained earnings

161,962

141,394

SHAREHOLDERS' FUNDS

273,654

253,086

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income and Retained Earnings has not been delivered.

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

Mr P Copperwheat - Director

Mr MI Taylor - Director

1.	STATUTORY INFORMATION

Cougar Red 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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

Taxation

Taxation for the year 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 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st September 2024

890,027

29,818

20,285

2,164

942,294

Additions

1,337

-

-

1,786

3,123

At 31st August 2025

891,364

29,818

20,285

3,950

945,417

DEPRECIATION

At 1st September 2024

737,158

13,510

3,381

1,526

755,575

Charge for year

30,663

3,262

4,226

1,091

39,242

At 31st August 2025

767,821

16,772

7,607

2,617

794,817

NET BOOK VALUE

At 31st August 2025

123,543

13,046

12,678

1,333

150,600

At 31st August 2024

152,869

16,308

16,904

638

186,719

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st September 2024

and 31st August 2025

86,000

DEPRECIATION

At 1st September 2024

32,795

Charge for year

10,641

At 31st August 2025

43,436

NET BOOK VALUE

At 31st August 2025

42,564

At 31st August 2024

53,205

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

and 31st August 2025

260,000

NET BOOK VALUE

At 31st August 2025

260,000

At 31st August 2024

260,000

Fair value at 31st August 2025 is represented by:

£

Valuation in 2017

28,920

Valuation in 2021

30,000

Valuation in 2022

80,000

Valuation in 2024

10,000

Cost

111,080

260,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

111,080

111,080

Investment property was valued on an open market basis on 31st August 2023 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,841

56,154

Other debtors

6,947

6,616

51,788

62,770

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,554

5,551

Hire purchase contracts

15,524

14,724

Trade creditors

4,421

17,872

Taxation and social security

106,516

111,053

Other creditors

16,785

16,223

148,800

165,423

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,761

27,324

Hire purchase contracts

14,971

30,495

Other creditors

802

56,402

37,534

114,221

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

30,495

45,219

The hire purchase liabilities are secured against the assets to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Fair

value

reserve

£

At 1st September 2024

and 31st August 2025

111,690