REGISTERED NUMBER: 15943408 (England and Wales)

R2E HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

9TH SEPTEMBER 2024 TO 28TH FEBRUARY 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Investments

4

3,973

CURRENT ASSETS

Debtors

5

945,794

Cash at bank

22,629

968,423

CREDITORS

Amounts falling due within one year

6

99,988

NET CURRENT ASSETS

868,435

TOTAL ASSETS LESS CURRENT LIABILITIES

872,408

CAPITAL AND RESERVES

Called up share capital

7

131

Share premium

8

873,020

Retained earnings

8

(743

)

SHAREHOLDERS' FUNDS

872,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th September 2026 and were signed on its behalf by:

S Rana - Director

1.	STATUTORY INFORMATION

R2E Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15943408

Registered office:

3365 The Pentagon

Century Way

Thorpe Park

Leeds

LS15 8ZB

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

Investments in subsidiaries

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

Financial assets and liabilities are offset, with the net amount reported in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Share capital and equity issue costs

Ordinary shares are classified as equity. The nominal value of shares issued is recognised in share capital and any consideration received in excess of nominal value is recognised in the share premium account. Costs directly attributable to an issue of shares are recognised as a deduction from equity and are charged against share premium to the extent permitted by company law.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

3,973

At 28th February 2026

3,973

NET BOOK VALUE

At 28th February 2026

3,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

944,938

Other debtors

856

945,794

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

62

Other creditors

99,926

99,988

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1,312,933

Ordinary

£0.0001

131

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

Deficit for the period

(743

)

(743

)

Cash share issue

-

919,748

919,748

Equity issue costs

-

(46,728

)

(46,728

)

At 28th February 2026

(743

)

873,020

872,277

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption conferred by FRS102 to not disclose transactions with group undertakings where 100% of the voting rights are controlled within the group.

Included in other debtors are amounts owed by directors of £855. No interest is charged on loan arrangements with directors, and there is no fixed date for repayment.

10.	POST BALANCE SHEET EVENTS

At 28th February 2026, £940,000 was included within amounts owed by group undertakings in respect of advances made to the company's subsidiary.

Subsequent to the year end, the intercompany loan was capitalised through the issue of shares by the subsidiary to the company. Accordingly, the amount capitalised ceased to be repayable as an intercompany loan and was instead recognised as an additional investment in the subsidiary.