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Registration number: 15125174

Red Reef Holdings Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Red Reef Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Red Reef Holdings Limited

Company Information

Directors | Mr Paul Michael Carter Mrs Louise Mary Carter

Registered office | 1 Market Hill Calne Wiltshire England SN11 0BT

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Red Reef Holdings Limited

(Registration number: 15125174)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 10 | 10
Current assets |  |  |
Debtors | 5 | 164,122 | 153,302
Cash at bank and in hand |  | 4,464 | 1,674
|  | 168,586 | 154,976
Creditors: Amounts falling due within one year | 6 | (66,822) | (1,172)
Net current assets |  | 101,764 | 153,804
Total assets less current liabilities |  | 101,774 | 153,814
Creditors: Amounts falling due after more than one year | 6 | (3,320) | -
Net assets |  | 98,454 | 153,814
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 97,454 | 152,814
Shareholders' funds |  | 98,454 | 153,814

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

Red Reef Holdings Limited

(Registration number: 15125174)
Balance Sheet as at 31 October 2025 (continued)

......................................... Mr Paul Michael Carter Director
......................................... Mrs Louise Mary Carter Director

Red Reef Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the Board on 13 May 2026.

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Red Reef Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

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.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 10 | 10

Red Reef Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

4 | Investments (continued)

Subsidiaries | £
Cost or valuation
At 1 November 2024 | 10
Provision
Carrying amount
At 31 October 2025 | 10
At 31 October 2024 | 10

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 164,088 | 153,268
Prepayments |  | 34 | 34
|  | 164,122 | 153,302

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 30 | 30
Accruals and deferred income | 665 | 1,140
Other creditors | 66,127 | 2
| 66,822 | 1,172

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 3,320 | -