ACCOUNTS - Final Accounts preparation

Registered number: 14599099

RADSTON LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

RADSTON LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 5

RADSTON LIMITED

REGISTERED NUMBER: 14599099

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	4	17,475,524		9,585
		17,475,524		9,585
Creditors: amounts falling due within one year	5	(17,502,301)		(9,485)
Net current (liabilities)/assets			(26,777)		100
Total assets less current liabilities			(26,777)		100

Net (liabilities)/assets			(26,777)		100

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(26,877)	-
		(26,777)	100

RADSTON LIMITED

REGISTERED NUMBER: 14599099

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

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 profit and loss account 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:

K L Caplan

Director

Date: 27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

RADSTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The company is a private company, limited by shares and registered in England and Wales, registration number 14599099. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company during the year was to operate as a head office, providing strategic management and administrative services to group companies engaged in a range of investment activities.

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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Going concern

The director has considered the financial position of the company at the year end and at the date of approval of the financial statements. The director is satisfied that the company will be able to satisfy its financial obligations for at least 12 months from the date of approval of the financial statements. The director confirmed that financial support will be made available by the shareholder, if required, to enable the company to meet its obligations as they fall due. Therefore, the financial statements have been prepared on the going concern basis.

2.3

Interest income

Bank interest is recognised when it is received.

2.4

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 balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

RADSTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from other third parties and loans to related parties.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	17,475,524	9,585

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	17,498,301	9,485
Accruals	4,000	-

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10,000 Ordinary shares of £0.01 each	100	100

Subsequent to the year end, the company issued 10,000 ordinary shares at a premium to existing shareholders, in proportion to their shareholdings at the date of issue. The shares were issued in exchange for assets received under a members voluntary liquidation of a connected company. This is a non-adjusting post balance sheet event and has not been reflected in the financial statements for the year ended 31 December 2025.

RADSTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,667 (2024 - £NIL).

8.	Related party transactions
	Included within other creditors at the year end is an amount of £17,477,041 (2024: £9,485) due to a company under common control. The loan is interest-free, unsecured and repayable on demand.