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Registration number: 11130438

Red Orange International Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Red Orange International Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 10

Red Orange International Limited

Company Information

Director | L Paulus

Company secretary | M George

Registered office | 25 Cabot Square Canary Wharf London England E14 4QZ

Accountants | Kishens Limited Chartered Accountants13 Montpelier Avenue Bexley Kent DA5 3AP

Red Orange International Limited

(Registration number: 11130438)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed Assets |  |  |
Tangible Assets | 4 | 7,524 | 10,033
Current assets |  |  |
Stocks | 5 | 530,917 | 898,130
Debtors | 6 | 28,054 | 315,636
Cash at bank and in hand |  | 21,494 | 97,827
|  | 580,465 | 1,311,593
Creditors: Amounts falling due within one year | 7 | (211,982) | (989,395)
Net current assets |  | 368,483 | 322,198
Total assets less current liabilities |  | 376,007 | 332,231
Creditors: Amounts falling due after more than one year | 7 | (544,465) | (341,941)
Net liabilities |  | (168,458) | (9,710)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (168,558) | (9,810)
Shareholders' deficit |  | (168,458) | (9,710)

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2026

Red Orange International Limited

(Registration number: 11130438)
Balance Sheet as at 31 January 2026

......................................... L Paulus Director

Red Orange International Limited

Statement of Changes in Equity for the Year Ended 31 January 2026

| Share capital £ | Retained earnings £ | Total £
At 1 February 2025 | 100 | (9,810) | (9,710)
Loss for the year | - | (158,748) | (158,748)
At 31 January 2026 | 100 | (168,558) | (168,458)

| Share capital £ | Retained earnings £ | Total £
At 1 February 2024 | 100 | 108,680 | 108,780
Loss for the year | - | (118,490) | (118,490)
At 31 January 2025 | 100 | (9,810) | (9,710)

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
25 Cabot Square
Canary Wharf
London
E14 4QZ
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods or on completion of the designated services;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 4).

4 | Tangible Assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 February 2025 | 2,977 | 29,350 | 32,327
At 31 January 2026 | 2,977 | 29,350 | 32,327
Depreciation
At 1 February 2025 | 2,230 | 20,064 | 22,294
Charge for the year | 187 | 2,322 | 2,509
At 31 January 2026 | 2,417 | 22,386 | 24,803
Carrying amount
At 31 January 2026 | 560 | 6,964 | 7,524
At 31 January 2025 | 747 | 9,286 | 10,033

5 | Stocks

| 2026 £ | 2025 £
Finished goods and goods for resale | 530,917 | 898,130

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 28,054 | 315,636
| 28,054 | 315,636

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | 116,050 | 889,982
Taxation and social security |  | 5,765 | 1,745
Accruals and deferred income |  | 1,900 | 1,750
Other creditors |  | 88,267 | 95,918
|  | 211,982 | 989,395

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | 544,465 | 341,941

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Red Orange International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 544,465 | 341,941

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 116,050 | 889,982

10 | Related party transactions

Transactions with the director

2026 | At 1 February 2025 £ | Advances to director £ | At 31 January 2026 £
L Paulus
| (53,690) | (18,483) | (72,173)

2025 | At 1 February 2024 £ | Advances to director £ | At 31 January 2025 £
L Paulus
| (45,690) | (8,000) | (53,690)

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | - | 8,000

11 | Parent and ultimate parent undertaking

The ultimate controlling party is the director.