Raccoon Events Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10170140

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		187,753		128,050
Tangible Assets	5		28,619		25,326
Investments	6		243,624		243,624

			459,996		397,000
CURRENT ASSETS
Debtors	7	1,371,728		1,861,438
Cash at bank and in hand		181,629		107,649

		1,553,357		1,969,087
Creditors: Amounts Falling Due Within One Year	8	(5,431,473 )		(4,825,681 )

NET CURRENT ASSETS (LIABILITIES)			(3,878,116 )		(2,856,594 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,418,120 )		(2,459,594 )

Creditors: Amounts Falling Due After More Than One Year	9		-		(10,606 )

NET LIABILITIES			(3,418,120 )		(2,470,200 )

CAPITAL AND RESERVES
Called up share capital	10		184		184
Share premium account			419,916		419,916
Profit and Loss Account			(3,838,220 )		(2,890,300 )

SHAREHOLDERS' FUNDS			(3,418,120)		(2,470,200)

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Raccoon Events Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M A Seaman

Director

25th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Raccoon Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10170140 . The registered office is 2 Bell Court, Leapale Lane, Guildford, GU1 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The accounts have been prepared on the going concern basis, supported by a Letter of Support from Cuil Bay Capital Group Limited, which has committed to providing ongoing financial support to the Company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are carried at cost less accumulated amortisation and impairment losses. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.6. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 41 (2024: 37)

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Raccoon Events Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	131,050
Additions	75,000

As at 31 December 2025	206,050

Amortisation
As at 1 January 2025	3,000
Provided during the period	15,297

As at 31 December 2025	18,297

Net Book Value
As at 31 December 2025	187,753

As at 1 January 2025	128,050

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	4,447	659	47,688	52,794
Additions	3,725	-	14,454	18,179

As at 31 December 2025	8,172	659	62,142	70,973

Depreciation
As at 1 January 2025	2,712	531	24,225	27,468
Provided during the period	1,528	128	13,230	14,886

As at 31 December 2025	4,240	659	37,455	42,354

Net Book Value
As at 31 December 2025	3,932	-	24,687	28,619

As at 1 January 2025	1,735	128	23,463	25,326

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	243,624

As at 31 December 2025	243,624

Provision
As at 1 January 2025	-

As at 31 December 2025	-

...CONTINUED

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Raccoon Events Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	243,624

As at 1 January 2025	243,624

7. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	512,368	428,096
Amounts owed by group undertakings	24,868	607,401
Other debtors	834,492	825,941

	1,371,728	1,861,438

8. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	869,150	564,008
Bank loans and overdrafts	10,633	25,461
Amounts owed to group undertakings	1,570,427	1,503,279
Other creditors	2,750,868	2,667,458
Taxation and social security	230,395	65,475

	5,431,473	4,825,681

9. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	-	10,606

10. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	184	184

11. Related Party Transactions

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.

12. Ultimate Controlling Party

The company's ultimate controlling party is the Benvare Discretionary Trust .

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