RDGL Investments Limited 31/12/2025 iXBRL

Company registration number: 12500255

RDGL Investments Limited

Unaudited filleted financial statements

for the year ended

31 December 2025

Prepared by:

THOMAS NOCK MARTIN LIMITED

CHARTERED ACCOUNTANTS

BRIERLEY HILL

RDGL Investments Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

RDGL Investments Limited

Directors and other information


	Directors	Graham Turner
		Louise Turner


	Company number	12500255


	Registered office	5 Hagley Court South
		The Waterfront
		Brierley Hill
		West Midlands
		DY5 1XE


	Business address	Blueyonder
		North Morte Road
		Mortehoe
		Devon
		EX34 7ED


	Accountants	Thomas Nock Martin Limited
		5 Hagley Court South
		The Waterfront
		Brierley Hill
		West Midlands
		DY5 1XE

RDGL Investments Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of RDGL Investments Limited

Period ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RDGL Investments Limited for the period ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of RDGL Investments Limited, as a body, in accordance with the terms of our engagement letter dated 24 May 2021. Our work has been undertaken solely to prepare for your approval the financial statements of RDGL Investments Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RDGL Investments Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that RDGL Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of RDGL Investments Limited. You consider that RDGL Investments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of RDGL Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thomas Nock Martin Limited

Chartered Accountants

5 Hagley Court South

The Waterfront

Brierley Hill

West Midlands

DY5 1XE

11 September 2026

RDGL Investments Limited

Statement of financial position

31 December 2025

		31/12/25		31/12/24
	Note	£	£	£	£

Fixed assets
Investments	4	3,371,662		1,556,016
		_________		_________
			3,371,662		1,556,016

Current assets
Debtors	5	255		25,000
Cash at bank and in hand		22,491		28,174
		_______		_______
		22,746		53,174
Creditors: amounts falling due
within one year	6	( 2,545,537)		( 1,067,072)
		_________		_________
Net current liabilities			( 2,522,791)		( 1,013,898)
			_________		_________
Total assets less current liabilities			848,871		542,118

Provisions for liabilities			( 28,000)		-

			_______		_______
Net assets			820,871		542,118
			_______		_______

Capital and reserves
Called up share capital	7		1		1
Profit and loss account			820,870		542,117
			_______		_______
Shareholders funds			820,871		542,118
			_______		_______

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Graham Turner

Director

Company registration number: 12500255

RDGL Investments Limited

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 5 Hagley Court South, The Waterfront, Brierley Hill, West Midlands, DY5 1XE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and trade creditors, other debtors and creditors.

4. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 January 2025	1,556,017	1,556,017
Additions	1,647,896	1,647,896
Disposals	( 167,398)	( 167,398)
Fair value adjustment	335,147	335,147
	_________	_________
At 31 December 2025	3,371,662	3,371,662
	_________	_________
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	3,371,662	3,371,662
	_________	_________
At 31 December 2024	1,556,017	1,556,017
	_________	_________

5. Debtors

	31/12/25	31/12/24
	£	£

Other debtors	255	25,000
	_______	_______

6. Creditors: amounts falling due within one year

	31/12/25	31/12/24
	£	£

Other creditors	2,545,537	1,067,072
	_________	_________

Included in other creditors are loans due to the directors of £2,511,506 (2024 £1,061,506). The loans are interest free and repayable on demand.

7. Called up share capital

Issued, called up and fully paid

	31/12/25		31/12/24
	No	£	No	£

Ordinary shares shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______

8. Related party transactions

During the comparative period, the company was forgiven a loan owed to RDGL Holdings Limited of £568,247.

9. Controlling party

RDGL Investment Holdings Limited, the ultimate parent company, controls the company by virtue of a controlling interest of 100% of the issued ordinary share capital.The registered office of RDGL Investment Holdings Limited is:5 Hagley Court SouthLevel StreetBrierley HillWest MidlandsDY5 1XE