Company registration number 04717621 (England and Wales)
WINNING WORLD LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
WINNING WORLD LIMITED
COMPANY INFORMATION
Directors
Mr K B Lam
Ms D W C Chan
Company number
04717621
Registered office
43-45 New Street
Burton on Trent
Staffordshire
DE14 3QW
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
293 High Street
West Bromwich
B70 8NA
WINNING WORLD LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
WINNING WORLD LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WINNING WORLD LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Winning World Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Winning World Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Winning World Limited and state those matters that we have agreed to state to the b oard of d irectors of Winning World 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 Winning World Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Winning World 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 profit of Winning World Limited. You consider that Winning World Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Winning World 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 f inancial statements.

Ormerod Rutter Limited
22 October 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
WINNING WORLD LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
49,019
57,671
Investment property
4
481,779
481,779
530,798
539,450
Current assets
Debtors
5
30,345
17,492
Cash at bank and in hand
81,469
54,656
111,814
72,148
Creditors: amounts falling due within one year
6
(84,273)
(60,769)
Net current assets
27,541
11,379
Total assets less current liabilities
558,339
550,829
Provisions for liabilities
7
(11,293)
(13,272)
Net assets
547,046
537,557
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
546,946
537,457
Total equity
547,046
537,557

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

WINNING WORLD LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 22 October 2025 and are signed on its behalf by:
Mr K B Lam
Director
Company registration number 04717621 (England and Wales)
WINNING WORLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Winning World Limited is a private company limited by shares incorporated in England and Wales. The registered office is 43-45 New Street, Burton on Trent, Staffordshire, DE14 3QW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services and rents provided in the normal course of business, and is shown net of VAT. The fair value of consideration for rents takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% on reducing balance
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

1.5
Taxation

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

WINNING WORLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
WINNING WORLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
3
Tangible fixed assets
Plant and machinery
£
Cost
At 1 April 2024 and 31 March 2025
632,417
Depreciation and impairment
At 1 April 2024
574,746
Depreciation charged in the year
8,652
At 31 March 2025
583,398
Carrying amount
At 31 March 2025
49,019
At 31 March 2024
57,671
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
481,779

The directors have assessed the market value of the properties and consider that there has been no significant change in the market value at the year end.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
30,345
17,492
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
34,263
14,846
Other creditors
50,010
45,923
84,273
60,769
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
11,293
13,272
WINNING WORLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
60
60
60
60
Ordinary Deferred of £1 each
35
35
35
35
Ordinary Preferred of £1 each
5
5
5
5
100
100
100
100
9
Ultimate controlling party

The ultimate controlling party is Mr K B Lam.

2025-03-31 2024-04-01 false false false 22 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr K B Lam Ms D W C Chan 04717621 2024-04-01 2025-03-31 04717621 bus:Director1 2024-04-01 2025-03-31 04717621 bus:Director2 2024-04-01 2025-03-31 04717621 bus:RegisteredOffice 2024-04-01 2025-03-31 04717621 bus:Agent1 2024-04-01 2025-03-31 04717621 2025-03-31 04717621 2024-03-31 04717621 core:PlantMachinery 2025-03-31 04717621 core:PlantMachinery 2024-03-31 04717621 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 04717621 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 04717621 core:CurrentFinancialInstruments 2025-03-31 04717621 core:CurrentFinancialInstruments 2024-03-31 04717621 core:ShareCapital 2025-03-31 04717621 core:ShareCapital 2024-03-31 04717621 core:RetainedEarningsAccumulatedLosses 2025-03-31 04717621 core:RetainedEarningsAccumulatedLosses 2024-03-31 04717621 core:ShareCapitalOrdinaryShareClass1 2025-03-31 04717621 core:ShareCapitalOrdinaryShareClass1 2024-03-31 04717621 core:ShareCapitalOrdinaryShareClass2 2025-03-31 04717621 core:ShareCapitalOrdinaryShareClass2 2024-03-31 04717621 core:ShareCapitalOrdinaryShareClass3 2025-03-31 04717621 core:ShareCapitalOrdinaryShareClass3 2024-03-31 04717621 core:ShareCapitalOrdinaryShares 2025-03-31 04717621 core:ShareCapitalOrdinaryShares 2024-03-31 04717621 core:PlantMachinery 2024-04-01 2025-03-31 04717621 2023-04-01 2024-03-31 04717621 core:PlantMachinery 2024-03-31 04717621 2024-03-31 04717621 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 04717621 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 04717621 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 04717621 bus:OrdinaryShareClass1 2025-03-31 04717621 bus:OrdinaryShareClass1 2024-03-31 04717621 bus:OrdinaryShareClass2 2025-03-31 04717621 bus:OrdinaryShareClass2 2024-03-31 04717621 bus:OrdinaryShareClass3 2025-03-31 04717621 bus:OrdinaryShareClass3 2024-03-31 04717621 bus:AllOrdinaryShares 2025-03-31 04717621 bus:AllOrdinaryShares 2024-03-31 04717621 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04717621 bus:FRS102 2024-04-01 2025-03-31 04717621 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04717621 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04717621 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP