RED DOT 365 LTD


Directors	GUNTER, Gareth John
	WILLIAMS, Daniel Jason, Dr


Registered Address	31 Larch Lane
	Tredegar
	NP22 4FA


Registered Number	11184274 (England and Wales)

Statement of Financial Position
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,771		1,402
			1,771		1,402
Current assets
Debtors	4	6,958		28,740
Cash at bank and on hand		17,953		23,475
		24,911		52,215
Creditors amounts falling due within one year	5	(41,792)		(53,190)
Net current assets (liabilities)			(16,881)		(975)
Total assets less current liabilities			(15,110)		427
Provisions for liabilities	6		(443)		(351)
Net assets			(15,553)		76
Capital and reserves
Called up share capital			21		20
Profit and loss account			(15,574)		56
Shareholders' funds			(15,553)		76

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 September 2026, and are signed on its behalf by:

WILLIAMS, Daniel Jason, Dr
Director
Registered Company No. 11184274

RED DOT 365 LTD

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the year end date, the company has negative net current liabilities. Included within creditors is the amount of £39,622 (2025 : £39,982) owed to directors. The directors have stated that they will support the company therefore the accounts have been prepared on a going concern basis.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Research and development
	All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 25	3,130	3,130
Additions	1,365	1,365
At 28 February 26	4,495	4,495
Depreciation and impairment
At 01 March 25	1,728	1,728
Charge for year	996	996
At 28 February 26	2,724	2,724
Net book value
At 28 February 26	1,771	1,771
At 28 February 25	1,402	1,402

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,150	1,268
Other debtors	2,407	25,145
Prepayments and accrued income	3,401	2,327
Total	6,958	28,740


	Short term debtors are measured at transaction price (which is usually the invoice price). less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price). less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	400	385
Taxation and social security	-	11,020
Other creditors	39,622	39,982
Accrued liabilities and deferred income	1,770	1,803
Total	41,792	53,190


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	443	351
Total	443	351