Redacell Limited Company accounts

COMPANY REGISTRATION NUMBER: 01863986

REDACELL LIMITED

UNAUDITED FINANCIAL STATEMENTS

31 December 2025

REDACELL LIMITED

FINANCIAL STATEMENTS

Year ended 31 December 2025

Contents	Page

Directors' report	1

Statement of comprehensive income	2

Statement of financial position	3

Statement of changes in equity	4

Notes to the financial statements	5

REDACELL LIMITED

DIRECTORS' REPORT

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

DIRECTORS

The directors who served the company during the year were as follows:

Mr W J R White
Mr M J R White

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 21 September 2026 and signed on behalf of the board by:

Mr W J R White

Director

REDACELL LIMITED

STATEMENT OF COMPREHENSIVE INCOME

Year ended 31 December 2025

	2025	2024
	£	£
Result for the financial year	–	–

Fair value movements on investment in subsidiaries	20,630	19,249
	--------	--------
OTHER COMPREHENSIVE INCOME FOR THE YEAR	20,630	19,249
	--------	--------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	20,630	19,249
	--------	--------

REDACELL LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Investments	4		2,621,554	2,600,924

CURRENT ASSETS

Debtors	5	3,344		3,344

CREDITORS: amounts falling due within one year	6	115,491		115,491
		---------		---------
NET CURRENT LIABILITIES			112,147	112,147
			------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,509,407	2,488,777
			------------	------------

CAPITAL AND RESERVES

Called up share capital	7	90	90
Share premium account		1,672	1,672
Other reserves, including the fair value reserve		2,602,892	2,582,262
Profit and loss account		( 95,247)	( 95,247)
		------------	------------
SHAREHOLDERS FUNDS		2,509,407	2,488,777
		------------	------------

These financial statements have been prepared 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'.

For the year 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 year 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 were approved by the board of directors and authorised for issue on 21 September 2026 , and are signed on behalf of the board by:

Mr W J R White

Director

Company registration number: 01863986

REDACELL LIMITED

STATEMENT OF CHANGES IN EQUITY

Year ended 31 December 2025

		Called up share capital	Share premium account	Other reserves, including the fair value reserve	Profit and loss account	Total
		£	£	£	£	£
AT 1 JANUARY 2024		90	1,672	2,563,013	( 95,247)	2,469,528

Profit for the year					–	–
Other comprehensive income for the year:
	Fair value movements on investment in subsidiaries	–	–	19,249	–	19,249
		----	-------	------------	--------	------------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR		–	–	19,249	–	19,249

AT 31 DECEMBER 2024		90	1,672	2,582,262	( 95,247)	2,488,777

Profit for the year					–	–
Other comprehensive income for the year:
	Fair value movements on investment in subsidiaries	–	–	20,630	–	20,630
		----	-------	------------	--------	------------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR		–	–	20,630	–	20,630

		----	-------	------------	--------	------------
AT 31 DECEMBER 2025		90	1,672	2,602,892	( 95,247)	2,509,407
		----	-------	------------	--------	------------

REDACELL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 December 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Systems House, Central Business Park, Mackadown Lane, Birmingham, West Midlands, B33 OJL.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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. The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been applied consistently to all years presented unless otherwise stated.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Investments in subsidiaries are included in the ultimate parent company balance sheet at fair value as determined by the directors and unrealised gains and losses are dealt with in the fair value reserve. Changes in fair value are shown in other comprehensive income.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. INVESTMENTS

	Shares in group undertakings
	£
Cost or valuation
At 1 January 2025	2,600,924
Revaluations	20,630
	------------
At 31 December 2025	2,621,554
	------------
Impairment
At 1 January 2025 and 31 December 2025	–
	------------

Carrying amount
At 31 December 2025	2,621,554
	------------
At 31 December 2024	2,600,924
	------------

5. DEBTORS

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,344	3,344
	-------	-------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	115,491	115,491
	---------	---------

7. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	90	90	90	90
	----	----	----	----

8. FAIR VALUE RESERVE

The following movements on the fair value reserve are included within other reserves, including the fair value reserve in the statement of changes in equity:

	2025	2024
	£	£
At start of year	2,582,262	2,563,013
Fair value movements on investment in subsidiaries	20,630	19,249
	------------	------------
At end of year	2,602,892	2,582,262
	------------	------------