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REGISTERED NUMBER: 04376549 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Period 1 January 2026 to 30 June 2026

for

RED OPTIMAL LIMITED

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Contents of the Financial Statements

for the Period 1 January 2026 to 30 June 2026

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Chartered Accountants' Report | 3 |

| Income Statement | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |

| RED OPTIMAL LIMITED |

Company Information

for the Period 1 January 2026 to 30 June 2026

| DIRECTORS: | Mr M J Green

| Mr P L Moss

| Mr S M Williams

| REGISTERED OFFICE: | Plot L, Buildwas Road

| Clayhill Light Industrial Park

| Neston

| CH64 3RU

| REGISTERED NUMBER: | 04376549 (England and Wales)

| ACCOUNTANTS: | Butterworth Barlow

| Chartered Accountants

| Butterworth Barlow House

| 10 Derby Street

| Prescot

| Liverpool

| Merseyside

| L34 3LG

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Report of the Directors

for the Period 1 January 2026 to 30 June 2026

The directors present their report with the financial statements of the company for the period 1 January 2026 to 30 June 2026.

CESSATION OF TRADING

The company's accounting period was shortened and the accounting reference date changed to 30 June 2026. This was also the date that the company ceased to trade.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2026 to the date of this report.

Mr M J Green

Mr P L Moss

Mr S M Williams

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr M J Green - Director

9 July 2026

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Red Optimal Limited

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Red Optimal Limited for the period ended 30 June 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Red Optimal Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Red Optimal Limited and state those matters that we have agreed to state to the Board of Directors of Red Optimal Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Red Optimal Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Red Optimal Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Red Optimal Limited. You consider that Red Optimal Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Red Optimal Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Butterworth Barlow

Chartered Accountants

Liverpool

L34 3LG

9 July 2026

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Income Statement

for the Period 1 January 2026 to 30 June 2026

| Period |

| 1.1.26 |

| to |  | Year ended

| 30.6.26 |  | 31.12.25

| Notes | £ | £ |

TURNOVER | 794,234 |  | 1,319,719 |  |

Cost of sales | (686,495 | ) | (993,486 | ) |

GROSS PROFIT | 107,739 |  | 326,233 |  |

Administrative expenses | (75,362 | ) | (85,653 | ) |

OPERATING PROFIT and |

PROFIT BEFORE TAXATION | 32,377 |  | 240,580 |  |

Tax on profit | 4 | (11,974 | ) | (72,901 | ) |

PROFIT FOR THE FINANCIAL PERIOD | 20,403 |  | 167,679 |  |

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Balance Sheet

30 June 2026

| 30.6.26 |  | 31.12.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | 58,891 |  | 124,896 |  |

Cash at bank | 70,346 |  | 296,171 |  |

129,237 |  | 421,067 |  |

CREDITORS

Amounts falling due within one year | 7 | - |  | 97,233 |  |

NET CURRENT ASSETS | 129,237 |  | 323,834 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 129,237 |  | 323,834 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 128,237 |  | 322,834 |  |

SHAREHOLDERS' FUNDS | 129,237 |  | 323,834 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

Mr P L Moss - Director

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Notes to the Financial Statements

for the Period 1 January 2026 to 30 June 2026

1. | STATUTORY INFORMATION

| Red Optimal 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.

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

| 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.

| 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 period was 2 (2025 - 2 ) .

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Notes to the Financial Statements - continued

for the Period 1 January 2026 to 30 June 2026

4. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the period was as follows:

| Period |

| 1.1.26 |

| to | Year ended

| 30.6.26 |  | 31.12.25

£ | £ |

| Current tax:

| UK corporation tax | 11,974 |  | 60,145 |  |

| Deferred tax | - |  | 12,756 |  |

| Tax on profit | 11,974 |  | 72,901 |  |

5. | DIVIDENDS

| Period |

| 1.1.26 |

| to | Year ended

| 30.6.26 |  | 31.12.25

£ | £ |

| Ordinary A shares of £1 each

| Interim | 215,000 |  | 80,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.26 |  | 31.12.25

£ | £ |

| Amounts owed by group undertakings | - |  | 10,364 |  |

| Other debtors | 58,891 |  | 114,532 |  |

58,891 |  | 124,896 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.26 |  | 31.12.25

£ | £ |

| Trade creditors | - |  | 9,636 |  |

| Taxation and social security | - |  | 68,115 |  |

| Other creditors | - |  | 19,482 |  |

- |  | 97,233 |  |

| RED OPTIMAL LIMITED (REGISTERED NUMBER: 04376549) |

Notes to the Financial Statements - continued

for the Period 1 January 2026 to 30 June 2026

8. | RELATED PARTY DISCLOSURES

| Red Systems Limited owns 90% of the share capital of Red Optimal Limited. During the period, the company made sales to Red Systems Limited of £794,234 (2025: £1,146,032) and the amount due from Red Systems Limited as at 30 June 2026 was £nil (31 December 2025: £10,364).