ACCOUNTS - Final Accounts preparation

Registered number: 13874286

REDWAY HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

REDWAY HOLDINGS LIMITED

REGISTERED NUMBER: 13874286

BALANCE SHEET

AS AT 31 JULY 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Tangible assets	4		330,000		330,000
Investments	5		102		102
			330,102		330,102
Current assets
Debtors: amounts falling due within one year	6	117,341		23,473
		117,341		23,473
Creditors: amounts falling due within one year	7	(445,704)		(353,375)
Net current liabilities			(328,363)		(329,902)
Total assets less current liabilities			1,739		200

Net assets			1,739		200

Capital and reserves
Called up share capital	200	200
Profit and loss account	1,539	-
	1,739	200

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REDWAY HOLDINGS LIMITED

REGISTERED NUMBER: 13874286

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 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 statement of income and retained earnings 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:

C G Carr

Director

Date: 9 September 2026

The notes on pages 3 to 7 form part of these financial statements.

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REDWAY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

The Company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 13874286). The address of the registered office is The Plaza, 100 Old Hall Street, Liverpool, Merseyside, United Kingdom, L3 9QJ.

These financial statements present information about the Company as an individual undertaking. The Company is the parent undertaking of a small group. The principal activity of the Company is that of a holding company..

The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 following principal accounting policies have been applied:

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REDWAY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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REDWAY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

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REDWAY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

		Freehold property
		£
	Cost or valuation
	At 1 August 2024	330,000
	At 31 July 2025	330,000

	Net book value
	At 31 July 2025	330,000
	At 31 July 2024	330,000

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	102
	At 31 July 2025	102

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	23,904	-
Other debtors	93,437	23,473
	117,341	23,473

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REDWAY HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

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

Amounts owed to group undertakings	415,353	341,061
Corporation tax	15,079	-
Other creditors	15,272	12,314
	445,704	353,375

8.	Related party transactions
	Amounts owed (to) / from related parties are detailed below. No interest has been charged and there are no repayment terms in place for the balances.

		2025	2024
		£	£

Redway European Limited	(415,353)	(309,061)
Heycor Chemicals Ltd	23,904	(32,000)
C Carr	(15,272)	(12,314)
G Wright	93,437	23,473

9.	Controlling party

The company is under the control of the directors.

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