Raccoon Active Events Limited

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

Registered number: 12732943

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	400		53,900
Cash at bank and in hand		-		23,959

		400		77,859
Creditors: Amounts Falling Due Within One Year	5	(395,277 )		(470,271 )

NET CURRENT ASSETS (LIABILITIES)			(394,877 )		(392,412 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(394,877 )		(392,412 )

NET LIABILITIES			(394,877 )		(392,412 )

CAPITAL AND RESERVES
Called up share capital	6		270		270
Share premium account			243,454		243,454
Profit and Loss Account			(638,601 )		(636,136 )

SHAREHOLDERS' FUNDS			(394,877)		(392,412)

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 2 to 3 form part of these financial statements.

1. General Information

Raccoon Active Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12732943 . 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, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Amounts owed by group undertakings	-	53,900
Other debtors	400	-

	400	53,900

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	600	-
Amounts owed to group undertakings	392,677	462,172
Other creditors	2,000	3,600
Taxation and social security	-	4,499

	395,277	470,271

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Raccoon Active Events Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	270	270

7. 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.

8. Ultimate Controlling Party

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

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