Company registration number 08176202 (England and Wales)
LEICESTER CITY, COUNTY & RUTLAND "AT RISK" WAR MEMORIALS PROJECT
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
LEICESTER CITY, COUNTY & RUTLAND "AT RISK" WAR MEMORIALS PROJECT
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
31,515
30,974
Current assets
Debtors
3
183
183
Cash at bank and in hand
3,910
7,518
4,093
7,701
Creditors: amounts falling due within one year
4
(314)
(2,999)
Net current assets
3,779
4,702
Net assets
35,294
35,676
Reserves
Other reserves
25,000
25,000
Income and expenditure account
10,294
10,676
Members' funds
35,294
35,676

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

For the financial year ended 31 August 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.

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
D Kenyon
Director
Company Registration No. 08176202
LEICESTER CITY, COUNTY & RUTLAND "AT RISK" WAR MEMORIALS PROJECT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Leicester City, County & Rutland "At Risk" War Memorials Project is a private company limited by guarantee incorporated in England and Wales. The registered office is The Chancel, Rear of All Saints Church, Highcross Street, Leicester, LE1 4PH.

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.

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

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.4
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:

War Memorials
No depreciation
Fixtures and fittings
10% of Net Book Value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.5
Cash and cash equivalents

Cash and cash equivalents 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 shown within borrowings in current liabilities.

1.6
Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

1.7
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.

LEICESTER CITY, COUNTY & RUTLAND "AT RISK" WAR MEMORIALS PROJECT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Tangible fixed assets
War Memorials
Fixtures and fittings
Total
£
£
£
Cost
At 1 September 2024
25,730
13,260
38,990
Additions
-
0
1,187
1,187
At 31 August 2025
25,730
14,447
40,177
Depreciation and impairment
At 1 September 2024
-
0
8,016
8,016
Depreciation charged in the year
-
0
646
646
At 31 August 2025
-
0
8,662
8,662
Carrying amount
At 31 August 2025
25,730
5,785
31,515
At 31 August 2024
25,730
5,244
30,974
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
183
183
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
-
0
2,673
Accruals and deferred income
314
326
314
2,999
5
Members' liability

The company is limited by guarantee.The liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up. The liability of each member is a maximum amount of £1.

2025-08-31 2024-09-01 false false false 16 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Kenyon C Stephens R P Jenkins Mr T Bowers 0 08176202 2024-09-01 2025-08-31 08176202 2025-08-31 08176202 2024-08-31 08176202 core:LandBuildings core:OwnedOrFreeholdAssets 2025-08-31 08176202 core:FurnitureFittings 2025-08-31 08176202 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-31 08176202 core:FurnitureFittings 2024-08-31 08176202 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 08176202 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 08176202 core:CurrentFinancialInstruments 2025-08-31 08176202 core:CurrentFinancialInstruments 2024-08-31 08176202 core:OtherMiscellaneousReserve 2025-08-31 08176202 core:OtherMiscellaneousReserve 2024-08-31 08176202 core:RetainedEarningsAccumulatedLosses 2025-08-31 08176202 core:RetainedEarningsAccumulatedLosses 2024-08-31 08176202 bus:Director1 2024-09-01 2025-08-31 08176202 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 08176202 core:FurnitureFittings 2024-09-01 2025-08-31 08176202 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-31 08176202 core:FurnitureFittings 2024-08-31 08176202 2024-08-31 08176202 bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 08176202 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08176202 bus:FRS102 2024-09-01 2025-08-31 08176202 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 08176202 bus:Director2 2024-09-01 2025-08-31 08176202 bus:Director3 2024-09-01 2025-08-31 08176202 bus:Director4 2024-09-01 2025-08-31 08176202 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP