Company No: 16045870 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	J McMahon (Appointed 28 October 2024)
	T Prior (Appointed 28 October 2024)

Registered office	2nd Floor Maritime Place
	Quayside
	Chatham Maritime
	ME4 4QZ
	United Kingdom

Company number

16045870 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor, Maritime Place
	Quayside
	Chatham Maritime
	Chatham
	Kent
	ME4 4QZ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Raffclub Limited for the financial period ended 31 October 2025 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Raffclub Limited, as a body, in accordance with the terms of our engagement letter dated 07 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Raffclub Limited and state those matters that we have agreed to state to the Board of Directors of Raffclub Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Raffclub Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Raffclub Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Raffclub Limited. You consider that Raffclub Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Raffclub Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

27 October 2026

	Note	31.10.2025
		£
Fixed assets
Intangible assets	3	42,987
Tangible assets	4	1,848
		44,835
Current assets
Stocks		1,264
Debtors	5	4,731
Cash at bank and in hand		107,965
		113,960
Creditors: amounts falling due within one year	6	( 6,092)
Net current assets		107,868
Total assets less current liabilities		152,703
Creditors: amounts falling due after more than one year	7	( 42,045)
Net assets		110,658
Capital and reserves
Called-up share capital	8	105
Share premium account		214,994
Profit and loss account		( 104,441 )
Total shareholders' funds		110,658

For the financial period ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge 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 Raffclub Limited (registered number: 16045870) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

T Prior Director

1. Accounting policies

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

General information and basis of accounting

Raffclub 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 2nd Floor Maritime Place, Quayside, Chatham Maritime, ME4 4QZ, 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 £.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Assets are amortised from the point at which they are available for use and at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences	5 years straight line
Other intangible assets	4 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:

Computer equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 28.10.2024 to 31.10.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Intangible assets

	Trademarks, patents and licences		Other intangible assets		Total
	£		£		£
Cost
At 28 October 2024	0		0		0
Additions	3,175		40,024		43,199
At 31 October 2025	3,175		40,024		43,199
Accumulated amortisation
At 28 October 2024	0		0		0
Charge for the financial period	212		0		212
At 31 October 2025	212		0		212
Net book value
At 31 October 2025	2,963		40,024		42,987

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 28 October 2024	0		0
Additions	1,887		1,887
At 31 October 2025	1,887		1,887
Accumulated depreciation
At 28 October 2024	0		0
Charge for the financial period	39		39
At 31 October 2025	39		39
Net book value
At 31 October 2025	1,848		1,848

5. Debtors

	31.10.2025
	£
Other debtors	4,731

6. Creditors: amounts falling due within one year

	31.10.2025
	£
Trade creditors	3,581
Accruals	2,350
Other taxation and social security	161
	6,092

7. Creditors: amounts falling due after more than one year

	31.10.2025
	£
Other creditors	42,045

8. Called-up share capital

	31.10.2025
	£
Allotted, called-up and fully-paid
10,526,947 Ordinary shares of £ 0.00001 each	105

During the period, the company's ordinary shares were subdivided from 10,000 ordinary shares of £0.01 each into 10,000,000 ordinary shares of £0.00001 each.

Following the subdivision, the company issued a total of 526,947 ordinary shares of £0.00001 each during the period.

As at 31 October 2025, the company had 10,526,947 ordinary shares of £0.00001 each in issue, with an aggregate nominal value of £105.27. The excess consideration received over the nominal value of the shares issued has been credited to the share premium account.

9. Related party transactions

During the year the company entered into transactions with its directors in the ordinary course of business. All transactions were undertaken on normal commercial terms and at arm's length.