The Weaker Soldier Ltd

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. Accounting Policies

1.1. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2. 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.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on written down value
Computer Equipment	33% on cost

1.4. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification Of Financial Liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic Financial Liabilities

Basic financial liabilities, including creditors, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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The Weaker Soldier Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

1.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

1.6. Interest income

Interest income on investment deposits is recognised in the profit and loss account using the effective interest method.

1.7. Investments

Investments are stated at cost less any provision for impairment. Income from investments is recognised in the profit and loss account when the company becomes entitled to receive it.

1.8. Cash at bank and in hand / Equity Instruments

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and includes cash held with the banks.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2024: 1)

3. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	28,006	2,333	30,339

As at 31 March 2025	28,006	2,333	30,339

Depreciation
As at 1 April 2024	5,669	1,684	7,353
Provided during the period	4,467	649	5,116

As at 31 March 2025	10,136	2,333	12,469

Net Book Value
As at 31 March 2025	17,870	-	17,870

As at 1 April 2024	22,337	649	22,986

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The Weaker Soldier Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments

	Unlisted
	£
Cost
As at 1 April 2024	368,800
Additions	178,543

As at 31 March 2025	547,343

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	547,343

As at 1 April 2024	368,800

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Director's loan account	994	758

	994	758

6. Current Asset Investments

	2025	2024 as restated
	£	£
Short term deposits	523,752	249,742

	523,752	249,742

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Corporation tax	153,107	63,720
VAT	6,259	10,986
Accruals	1,420	1,420

	160,786	76,126

8. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

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The Weaker Soldier Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr John Robins	758	9,583	(9,347 )	-	994

The above loan is unsecured, interest free and repayable on demand.

10. Restatement

The corresponding figures appearing in Long Term Investments in the Balance Sheet have been reclassified to Short Term Investments conform to current year's presentation.

11. General Information

The Weaker Soldier Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10679438 . The registered office is Park House, 10 Park Street, Bristol, BS1 5HX.

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		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		17,870		22,986
Investments	4		547,343		368,800

			565,213		391,786
CURRENT ASSETS
Debtors	5	994		758
Investments	6	523,752		249,742
Cash at bank and in hand		30,871		30,868

		555,617		281,368
Creditors: Amounts Falling Due Within One Year	7	(160,786 )		(76,126 )

NET CURRENT ASSETS (LIABILITIES)			394,831		205,242

TOTAL ASSETS LESS CURRENT LIABILITIES			960,044		597,028

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,467 )		-

NET ASSETS			955,577		597,028

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			955,576		597,027

SHAREHOLDERS' FUNDS			955,577		597,028