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REGISTERED NUMBER: 02908990 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Winnington Park Recreation Club Limited

Winnington Park Recreation Club Limited (Registered number: 02908990)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Winnington Park Recreation Club Limited

Company Information
for the year ended 31 March 2025







DIRECTOR: Z K McCombie





REGISTERED OFFICE: Park Road
Winnington
Northwich
Cheshire
CW8 4EB





REGISTERED NUMBER: 02908990 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Winnington Park Recreation Club Limited (Registered number: 02908990)

Balance Sheet
31 March 2025

2025 2024
Notes £ £
FIXED ASSETS
Tangible assets 4 161,651 194,154

CURRENT ASSETS
Stocks 489 3,941
Debtors 5 609 4,991
Cash at bank and in hand 17,177 46,418
18,275 55,350
CREDITORS
Amounts falling due within one year 6 (19,622 ) (27,167 )
NET CURRENT (LIABILITIES)/ASSETS (1,347 ) 28,183
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,304

222,337

CREDITORS
Amounts falling due after more than one year 7 (117,545 ) (130,720 )
NET ASSETS 42,759 91,617

CAPITAL AND RESERVES
Called up share capital 10 501 501
Share premium 3,132 3,132
Revaluation reserve 86,997 86,997
Other reserves 15,455 15,455
Retained earnings (63,326 ) (14,468 )
SHAREHOLDERS' FUNDS 42,759 91,617

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2025 and were signed by:





Z K McCombie - Director


Winnington Park Recreation Club Limited (Registered number: 02908990)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Winnington Park Recreation Club Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - at varying rates on cost
Fixtures and fittings - at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or 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 balance sheet date.

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

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Winnington Park Recreation Club Limited (Registered number: 02908990)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£ £ £ £
COST
At 1 April 2024 486,890 39,935 76,341 603,166
Disposals - (39,935 ) (76,341 ) (116,276 )
At 31 March 2025 486,890 - - 486,890
DEPRECIATION
At 1 April 2024 315,339 39,935 53,738 409,012
Charge for year 9,900 - - 9,900
Eliminated on disposal - (39,935 ) (53,738 ) (93,673 )
At 31 March 2025 325,239 - - 325,239
NET BOOK VALUE
At 31 March 2025 161,651 - - 161,651
At 31 March 2024 171,551 - 22,603 194,154

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Prepayments & accrued income 609 4,991

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 12,577 14,856
Trade creditors 2,375 5,553
Social security & other taxes 788 487
VAT 1,184 2,403
Other creditors 1,285 1,234
Accrued expenses 1,413 2,634
19,622 27,167

Winnington Park Recreation Club Limited (Registered number: 02908990)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Bank loans - 1-2 years 16,056 15,056
Bank loans - 2-5 years 56,432 57,278
Bank loans more 5 yr by instal 45,057 58,386
117,545 130,720

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 45,057 58,386

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£ £
Within one year - 1,300

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£ £
Bank loans 130,122 145,576

The bank has a fixed and floating charge over the assets of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
100 Ordinary A £1 100 100
401 Ordinary B £1 401 401
501 501