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Registered number: 08036812
All Win Tennis Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
All Win Tennis Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
All Win Tennis Ltd
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mr Benjamin Jackson
| Mr Benjamin White
Company Number | 08036812
Registered Office | Jubilee House
| East Beach
| Lytham St. Annes
| FY8 5FT
Accountants | Jubilee House East Beach
| Lytham St.Annes
| Lancashire
| FY8 5FT

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All Win Tennis Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08036812

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 58,560 |  | 16,950
Tangible Assets | 5 |  | 248,308 |  | 66,334
|  |  | 306,868 |  | 83,284
CURRENT ASSETS
Stocks | 6 | 5,460 |  | 5,460 |
Debtors | 7 | 40,588 |  | 59,466 |
Cash at bank and in hand |  | 625,330 |  | 744,311 |
|  | 671,378 |  | 809,237 |
Creditors: Amounts Falling Due Within One Year | 8 | (803,515 ) |  | (764,359 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (132,137 ) |  | 44,878
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 174,731 |  | 128,162
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (14,809 ) |  | (14,300 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (19,338 ) |  | (20,820 )
NET ASSETS |  |  | 140,584 |  | 93,042
CAPITAL AND RESERVES
Called up share capital | 10 |  | 99 |  | 99
Profit and Loss Account |  |  | 140,485 |  | 92,943
SHAREHOLDERS' FUNDS |  |  | 140,584 |  | 93,042

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All Win Tennis Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Benjamin Jackson Director
11/02/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
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All Win Tennis Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
All Win Tennis Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08036812 . The registered office is Jubilee House, East Beach, Lytham St. Annes, FY8 5FT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statement have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern
These financial statements are prepared on a going concern basis. The Directors have every expectation that the company will continue in operational existence for the foreseeable future and meet its liabilities as they fall due.
Thus the Directors consider it appropriate to prepare these financial statements on a going concern basis.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are showing within borrowings in current liabilities.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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:

Leasehold | Straight Line
Plant & Machinery | Straight Line
Fixtures & Fittings | Straight Line
Computer Equipment | Straight Line

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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All Win Tennis Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. 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 unless the arrangement constitutes a financing transaction, where the transaction is measure at the present value of the future receipts discounted at a market rate of interest. 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 arrangement 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, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividend payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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All Win Tennis Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.10. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The costs of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 15)
19 15
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 April 2024 | 16,950
Additions | 45,000
As at 31 March 2025 | 61,950
Amortisation
As at 1 April 2024 | -
Provided during the period | 3,390
As at 31 March 2025 | 3,390
Net Book Value
As at 31 March 2025 | 58,560
As at 1 April 2024 | 16,950

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 90,583 | 598,745 | 24,970 | 14,242 | 728,540
Additions | 138,853 | 31,058 | 527 | 4,901 | 175,339
As at 31 March 2025 | 229,436 | 629,803 | 25,497 | 19,143 | 903,879
Depreciation
As at 1 April 2024 | 41,694 | 598,199 | 14,779 | 7,534 | 662,206
Provided during the period | 45,158 | (58,565 ) | 4,043 | 2,729 | (6,635 )
As at 31 March 2025 | 86,852 | 539,634 | 18,822 | 10,263 | 655,571
Net Book Value
As at 31 March 2025 | 142,584 | 90,169 | 6,675 | 8,880 | 248,308
As at 1 April 2024 | 48,889 | 546 | 10,191 | 6,708 | 66,334

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All Win Tennis Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 5,460 |  | 5,460

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,248 |  | 28,497
Prepayments and accrued income | 26,526 |  | 30,969
Other debtors | 7,814 |  | -
| 40,588 |  | 59,466

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,060 |  | 78,787
Bank loans and overdrafts | - |  | 10,648
Corporation tax | 75,664 |  | 70,038
Other taxes and social security | 75,606 |  | 9,475
VAT | - |  | 46,346
Other creditors | 48,586 |  | 1,208
Accruals and deferred income | 591,599 |  | 547,857
| 803,515 |  | 764,359

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,809 |  | 14,300

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

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