Company No: 05830503 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

REGISTERED OFFICE	Furnham Close Industrial Estate
	Chard
	Somerset
	TA20 1DA
	United Kingdom

COMPANY NUMBER

05830503 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	3,923		4,904
		3,923		4,904
Current assets
Stocks	5	60,452		112,452
Debtors	6	351,557		1,204,419
Cash at bank and in hand		509,781		384,009
		921,790		1,700,880
Creditors: amounts falling due within one year	7	( 588,256)		( 602,142)
Net current assets		333,534		1,098,738
Total assets less current liabilities		337,457		1,103,642
Provision for liabilities		( 19,014)		( 34,971)
Net assets		318,443		1,068,671
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		318,343		1,068,571
Total shareholder's funds		318,443		1,068,671

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Redstart Design Limited (registered number: 05830503) were approved and authorised for issue by the Director on 22 August 2026. They were signed on its behalf by:

Neal Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Redstart Design Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Furnham Close Industrial Estate, Chard, Somerset, TA20 1DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover represents amounts receivable for goods and services net of value added tax and trade discounts.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 year 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.

Intangible assets

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 10 years.

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	20 % reducing balance
Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Computer equipment	20 % reducing balance

Leases

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented 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.

Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for some staff. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	15		15

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	10,000		10,000
At 31 March 2026	10,000		10,000
Accumulated amortisation
At 01 April 2025	10,000		10,000
At 31 March 2026	10,000		10,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2025	9,825		8,686		100		19,458		349		38,418
At 31 March 2026	9,825		8,686		100		19,458		349		38,418
Accumulated depreciation
At 01 April 2025	8,805		8,138		99		16,269		203		33,514
Charge for the financial year	204		109		1		638		29		981
At 31 March 2026	9,009		8,247		100		16,907		232		34,495
Net book value
At 31 March 2026	816		439		0		2,551		117		3,923
At 31 March 2025	1,020		548		1		3,189		146		4,904

5. Stocks

	2026		2025
	£		£
Stocks	12,452		12,452
Work in progress	48,000		100,000
	60,452		112,452

6. Debtors

	2026		2025
	£		£
Trade debtors	330,893		1,191,624
Amounts owed by Group undertakings	7,634		0
Amounts recoverable on contracts	12,314		11,134
Prepayments	716		1,661
	351,557		1,204,419

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		13,411
Trade creditors	94,129		178,719
Amounts owed to Group undertakings	414,053		205,287
Amounts owed to director	156		927
Accruals	4,470		4,695
Taxation and social security	65,816		145,056
Payments received on account	6,105		51,099
Other creditors	3,527		2,948
	588,256		602,142

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each (2025: nil shares)	100		0

9. Related party transactions

Director
During the year a director charged rent to the company of £Nil (2025 - £15,000).

Shareholder
During the year a shareholder charged rent to the company of £Nil (2025 - £15,000).