REGISTERED NUMBER: SC461409 (Scotland)

Financial Statements

for the Year Ended

31 March 2025

for

WW SOFT PLAY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L Faqir

N S Baryah

REGISTERED OFFICE:

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC461409 (Scotland)

AUDITORS:

WDM Associates (Statutory Auditors)

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Intangible assets

4

132,704

171,167

Tangible assets

5

3,180,857

2,212,686

3,313,561

2,383,853

CURRENT ASSETS

Stocks

15,200

22,058

Debtors

6

1,405,787

2,179,653

Cash at bank and in hand

13,028

75,493

1,434,015

2,277,204

CREDITORS

Amounts falling due within one year

7

(4,737,525

)

(3,949,565

)

NET CURRENT LIABILITIES

(3,303,510

)

(1,672,361

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,051

711,492

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10,050

711,491

SHAREHOLDERS' FUNDS

10,051

711,492

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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

N S Baryah - Director

1.	STATUTORY INFORMATION

WW Soft Play Limited is a private company, limited by shares , registered in Scotland. 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 represents income received for entry to the softplay facility, cafe sales and party income. All exclude value added tax.

Goodwill

Goodwill, being sums paid for liabilities of previous occupants of the company's sites, has been written off in the year of expenditure.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery etc

-

20% 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.

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 200 (2024 - 210 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

428,235

34,630

462,865

AMORTISATION

At 1 April 2024

288,235

3,463

291,698

Charge for year

35,000

3,463

38,463

At 31 March 2025

323,235

6,926

330,161

NET BOOK VALUE

At 31 March 2025

105,000

27,704

132,704

At 31 March 2024

140,000

31,167

171,167

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

5,033,589

Additions

1,357,916

At 31 March 2025

6,391,505

DEPRECIATION

At 1 April 2024

2,820,903

Charge for year

389,745

At 31 March 2025

3,210,648

NET BOOK VALUE

At 31 March 2025

3,180,857

At 31 March 2024

2,212,686

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,500

232,687

Amounts owed by group undertakings

939,408

1,416,339

Amounts owed by associates

204,269

504,866

Other debtors

159,610

25,761

1,405,787

2,179,653

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

290,012

-

Trade creditors

612,746

82,167

Amounts owed to group undertakings

3,387,484

3,482,965

Taxation and social security

208,632

223,709

Other creditors

238,651

160,724

4,737,525

3,949,565

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Bonomy (Senior Statutory Auditor)

for and on behalf of WDM Associates (Statutory Auditors)

9.	RELATED PARTY DISCLOSURES

As at 31 March 2025 the company was owed £65,258 (2024- £65,258) by Clair Property Limited, a company under common control. The loan is interest free with no fixed repayment date.

As at 31 March 2025 the company was owed £134,011 (2024- £134,011) by Laurie Property Limited, a company under common control. The loan is interest free with no fixed repayment date.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Faqir.