Red Wolf Technologies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14802650

		31 July 2026		29 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		552,627

			-		552,627
CURRENT ASSETS
Debtors	5	125		100
Cash at bank and in hand		-		556

		125		656
Creditors: Amounts Falling Due Within One Year	6	(20,156 )		(569,104 )

NET CURRENT ASSETS (LIABILITIES)			(20,031 )		(568,448 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(20,031 )		(15,821 )

NET LIABILITIES			(20,031 )		(15,821 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(20,131 )		(15,921 )

SHAREHOLDERS' FUNDS			(20,031)		(15,821)

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Red Wolf Technologies Limited

Balance Sheet (continued)

As At 31 July 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs J Couper-Weng

Director

23 August 2026

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

1. General Information

Red Wolf Technologies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14802650 . The registered office and principal place of business is 62 Waterslea Drive, Bolton, Lancashire, BL1 5FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period

The current period of these financial statements is for a total of 15 months. The accounting period was extended as a result of the Company ceasing to trade, and these financial statements represent the final financial statements of the Company prior to its proposed dissolution. This therefore means that the financial statements, including related notes, are not entirely comparable with the prior period financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with subsidiaries within the group.

2.2. Going Concern Disclosure

The company ceased trading on 14 May 2026. The director intends to apply for the company to be struck off under section 1003 of the Companies Act 2006 once all liabilities have been settled. As a result, the financial statements have not been prepared on a going concern basis. Assets and liabilities are stated at amounts expected to be realised or settled.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover represents amounts receivable in respect of expenses incurred by the company in connection with the holding and management of its intangible asset.

Income from recharges is recognised in the period in which the related expenses are incurred and the company’s entitlement to reimbursement arises.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to Software Development. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.5. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

2.6. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.7. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 1)

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Red Wolf Technologies Limited

Notes to the Financial Statements (continued)

For the Period 30 April 2025 to 31 July 2026

4. Intangible Assets

	Other Intangible Asset
	£
Cost
As at 30 April 2025	596,576
Disposals	(596,576 )

As at 31 July 2026	-

Amortisation
As at 30 April 2025	43,949
Provided during the period	2,485
Disposals	(46,434 )

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	-

As at 30 April 2025	552,627

During the year, as part of a wider restructuring of businesses under related ownership, the company's other intangible asset, representing software development costs, was transferred to Red Wolf Software Limited, a company wholly owned by the director, Mrs J Couper-Weng.

The asset was transferred at its carrying amount in the company's financial statements at the date of transfer. Accordingly, no gain or loss arose on the disposal.

5. Debtors

	31 July 2026	29 April 2025
	£	£
Due within one year
Other debtors	125	100

6. Creditors: Amounts Falling Due Within One Year

	31 July 2026	29 April 2025
	£	£
Other creditors	20,156	568,993
Taxation and social security	-	111

	20,156	569,104

7. Share Capital

	31 July 2026	29 April 2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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Red Wolf Technologies Limited

Notes to the Financial Statements (continued)

For the Period 30 April 2025 to 31 July 2026

8. Related Party Transactions

During the year the company made sales of £26,604 (2025: £27,251) to an entity jointly controlled by the company's parent undertaking. At the reporting date, £NIL (2025: £NIL) was owed from that entity.

At the reporting date the company owed £18,537 to a company under common control. The amount remains legally payable and has therefore been included within creditors. The creditor company does not expect the balance to be recovered and has impaired the corresponding debtor in its own financial statements.

At the reporting date, included in other creditors are amounts owed to related parties of £18,537 (2025: £568,400). These balances are interest free and repayable on demand. As stated above, the balance is not expected to be repaid. As part of the same restructuring detailed in note 4, the amounts owed in connection with the software development funded by the related party was transferred to Red Wolf Software Limited, reflecting the transfer of the underlying software asset to that company. Consequently, the £550,000 related party loan balance reported at the previous year end has been reallocated to Red Wolf Software Limited during the year.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mrs J Couper-Weng by virtue her ownership of 100% of the issued share capital in the parent company, Red Wolf Technologies Holdings Limited who own 80% of the issued share capital in Red Wolf Technologies Limited; the remaining 20% is held by Mrs J Couper-Weng personally.

The parent of the group is Red Wolf Technologies Holdings Limited, incorporated in England and Wales whose registered office is 62 Waterslea Drive, Bolton, Lancashire, United Kingdom, BL1 5FJ.

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