REGISTERED NUMBER: 05614753 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Red Fred Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J A Rouse

SECRETARY:

Miss C Webb

REGISTERED OFFICE:

Nantwich Court

Hospital Street

Nantwich

Cheshire

CW5 5RH

REGISTERED NUMBER:

05614753 (England and Wales)

FIXED ASSETS

Tangible assets

5

14,154

17,364

CURRENT ASSETS

Debtors: amounts falling due within one year

6

26,146

9,934

Debtors: amounts falling due after more than one year

6

16,892

16,892

Cash at bank

30,598

48,001

73,636

74,827

CREDITORS

Amounts falling due within one year

7

(36,822

)

(33,367

)

NET CURRENT ASSETS

36,814

41,460

TOTAL ASSETS LESS CURRENT LIABILITIES

50,968

58,824

CREDITORS

Amounts falling due after more than one year

8

(2,505

)

(12,371

)

PROVISIONS FOR LIABILITIES

10

(2,689

)

(3,299

)

NET ASSETS

45,774

43,154

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,674

43,054

SHAREHOLDERS' FUNDS

45,774

43,154

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

J A Rouse - Director

1.	STATUTORY INFORMATION

Red Fred Ltd ('The Company') is primarily engaged in the provision of branding, graphic design, websites and printing.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Nantwich Court,Hospital Street, Nantwich, Cheshire, CW5 5RH. The registered number can be found on the company information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

Financial instruments are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income except to the extent that it relates to items recognised directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the year end.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

year end.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Office

Plant and

Computer

equipment

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

12,689

15,074

16,679

44,442

Additions

124

-

1,747

1,871

At 31 March 2025

12,813

15,074

18,426

46,313

DEPRECIATION

At 1 April 2024

11,528

1,832

13,718

27,078

Charge for year

290

3,311

1,480

5,081

At 31 March 2025

11,818

5,143

15,198

32,159

NET BOOK VALUE

At 31 March 2025

995

9,931

3,228

14,154

At 31 March 2024

1,161

13,242

2,961

17,364

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

23,057

6,992

Other debtors

3,089

2,942

26,146

9,934

Amounts falling due after more than one year:

Other debtors

16,892

16,892

Aggregate amounts

43,038

26,826

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,866

9,623

Trade creditors

1,664

2,046

Taxation and social security

8,600

3,256

Other creditors

16,692

18,442

36,822

33,367

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,505

12,371

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,160

5,900

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,689

3,299

Deferred

tax

£

Balance at 1 April 2024

3,299

Credit to Statement of comprehensive Income during year

(610

)

Balance at 31 March 2025

2,689

11.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities over which the directors have an interest:

2025

2024

£

£

Amounts owed by entities

16,892

16,892

Amounts owed to entities

-

268

Sales of £37,421 (2024: £46,865) were made to a related party during the year.

Amounts owed by and to related parties are are unsecured, interest free and repayable on demand.