Red Wolf Software Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 16439764

		31 March 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		525,285

			525,285
CURRENT ASSETS
Debtors	5	1
Cash at bank and in hand		92

		93
Creditors: Amounts Falling Due Within One Year	6	(551,969 )

NET CURRENT ASSETS (LIABILITIES)			(551,876 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(26,591 )

NET LIABILITIES			(26,591 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(26,592 )

SHAREHOLDERS' FUNDS			(26,591)

For the period ending 31 March 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 2 to 4 form part of these financial statements.

1. General Information

Red Wolf Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16439764 . The registered office and principal place of business is 62 Waterslea Drive, Bolton, Greater Manchester, 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 £.

The current period of these financial statements is for a total of 10 months and 22 days. The reason for this is to align the company's year end with other related parties within the Red Wolf Technologies Holdings Group of companies.

2.2. Going Concern Disclosure

The concept of going concern is an underlying assumption in the production of financial statements. As there are considerable net liabilities there is a question mark over going concern. Although there is no formal agreement in place, the director and related party creditor have indicated they will continue to provide financial support to the company for at least 12 months from the date of these accounts.

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

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Red Wolf Software Limited

Notes to the Financial Statements (continued)

For the Period 9 May 2025 to 31 March 2026

4. Intangible Assets

	Other Intangible Asset
	£
Cost
As at 9 May 2025	-
Additions	596,576

As at 31 March 2026	596,576

Amortisation
As at 9 May 2025	46,434
Provided during the period	24,857

As at 31 March 2026	71,291

Net Book Value
As at 31 March 2026	525,285

As at 9 May 2025	(46,434 )

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 from Red Wolf Technologies 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 in Red Wolf Technologies Limited.

5. Debtors

	31 March 2026
	£
Due within one year
Other debtors	1

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Other creditors	551,969

7. Share Capital

	31 March 2026
Allotted, called up but not fully paid	£
1,000,000 Ordinary Shares of £ 0.000001 each	1


Shares issued during the period:	£
1,000,000 Ordinary Shares of £ 0.000001 each	1

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Red Wolf Software Limited

Notes to the Financial Statements (continued)

For the Period 9 May 2025 to 31 March 2026

8. Related Party Transactions

Included in other creditors, is an amount due from a company under common control totalling £550,000. This loan is interest free and repayable on demand.

During the period, the company made sales of £1,369 to an entity jointly controlled by the Director. At the reporting date, £NIL was owed from that entity.

At the reporting date, included in other creditors are amounts owed to a related party company of £550,000. This balance is interest free and repayable on demand. 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 from Red Wolf Technologies Limited, reflecting the transfer of the underlying software asset from that company. Consequently, the £550,000 related party loan balance was reallocated during the year.

9. Ultimate Controlling Party

The company's ultimate controlling party is J Couper-Weng by virtue of her ownership of 100% of the issued share capital in the company.

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