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Company registration number: 12444947
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 28 FEBRUARY 2026
| RFR LIMITED
RFR LIMITED |  |
COMPANY INFORMATION
Directors | M A Flynn
| A J Flynn
Company secretary | A J Flynn
Registered number | 12444947
Registered office | Martlets North Hill Road
| Hawkhurst
| Cranbrook
| TN18 4XA
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
RFR LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
RFR LIMITED REGISTERED NUMBER:12444947 |  |
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 637 |  | -
|  |  | 637 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 303 |  | 1,472 |
Cash at bank and in hand |  | 353,215 |  | 168,828 |
|  | 353,518 |  | 170,300 |
Creditors: amounts falling due within one year | 6 | (78,903) |  | (47,696) |
Net current assets |  |  | 274,615 |  | 122,604
Total assets less current liabilities |  |  | 275,252 |  | 122,604
Net assets |  |  | 275,252 |  | 122,604
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Capital redemption reserve |  |  | 1 |  | 1
Profit and loss account |  |  | 275,249 |  | 122,601
|  |  | 275,252 |  | 122,604
Page 1
RFR LIMITED REGISTERED NUMBER:12444947 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M A Flynn
Director
Date: 3 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
RFR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
RFR Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is shown on the Company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
RFR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | Over 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 4
RFR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 782
| At 28 February 2026 | 782
| Depreciation |
| Charge for the year on owned assets | 145
| At 28 February 2026 | 145
| Net book value |
| At 28 February 2026 | 637
| At 28 February 2025 | -
Page 5
RFR LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 303 | 383
| Prepayments and accrued income | - | 1,089
|  | 303 | 1,472
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 74,278 | 44,088
| Other creditors | 625 | 313
| Accruals and deferred income | 4,000 | 3,295
|  | 78,903 | 47,696
7. | Related party transactions
| An amount of £625 (2025 - £313) was due to a director at the year end. No interest has been applied on this balance.
Page 6