Raccoon Holdings Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 12766814

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		33,377		40,404
Investments	5		1,000		1,000

			34,377		41,404
CURRENT ASSETS
Debtors	6	2,104,632		356,021
Cash at bank and in hand		-		212

		2,104,632		356,233
Creditors: Amounts Falling Due Within One Year	7	(1,847,341 )		(91,218 )

NET CURRENT ASSETS (LIABILITIES)			257,291		265,015

TOTAL ASSETS LESS CURRENT LIABILITIES			291,668		306,419

NET ASSETS			291,668		306,419

CAPITAL AND RESERVES
Called up share capital	8		500		500
Share premium account			818,604		818,604
Profit and Loss Account			(527,436 )		(512,685 )

SHAREHOLDERS' FUNDS			291,668		306,419

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Raccoon Holdings 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 4 to 5 form part of these financial statements.

	Share Capital	Share Premium	Profit and Loss Account	Total
	£	£	£	£
As at 1 April 2024	500	818,604	(499,610 )	319,494
Loss for the period and total comprehensive income	-	-	(13,075 )	(13,075)

As at 31 December 2024 and 1 January 2025	500	818,604	(512,685 )	306,419


Loss for the year and total comprehensive income	-	-	(14,751 )	(14,751)

As at 31 December 2025	500	818,604	(527,436 )	291,668

1. General Information

Raccoon Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12766814 . The registered office is 2 Bell Court, Leapale Lane, Guildford, Surrey, GU2 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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a licence agreement in 2020. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. 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. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	70,270

As at 31 December 2025	70,270

Amortisation
As at 1 January 2025	29,866
Provided during the period	7,027

As at 31 December 2025	36,893

Net Book Value
As at 31 December 2025	33,377

As at 1 January 2025	40,404

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Raccoon Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1,000

As at 31 December 2025	1,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,000

As at 1 January 2025	1,000

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Amounts owed by group undertakings	2,104,332	356,021
Other debtors	300	-

	2,104,632	356,021

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	600	1,200
Amounts owed to group undertakings	1,844,741	88,218
Other creditors	2,000	1,800

	1,847,341	91,218

8. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	500	500

9. 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.

10. Ultimate Controlling Party

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

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