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

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

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

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

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

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

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

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 ) .

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

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).