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REGISTERED NUMBER: 05114903 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| British Cheerleading Association |

British Cheerleading Association (Registered number: 05114903)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 11 |

British Cheerleading Association

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | G D Veal

| T J Shackleton

| T Prior

| REGISTERED OFFICE: | Beechey House

| 87 Church Street

| Crowthorne

| Berkshire

| RG45 7AW

| REGISTERED NUMBER: | 05114903 (England and Wales)

| ACCOUNTANTS: | PKB Accountants Limited

| Chartered Certified Accountants

| Beechey House

| 87 Church Street

| Crowthorne

| Berkshire

| RG45 7AW

British Cheerleading Association (Registered number: 05114903)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,071 |  | 6,275 |  |

Investments | 5 | 16,106 |  | - |  |

24,177 |  | 6,275 |  |

CURRENT ASSETS

Debtors | 6 | 101,508 |  | 55,128 |  |

Cash at bank | 450,102 |  | 594,599 |  |

551,610 |  | 649,727 |  |

CREDITORS

Amounts falling due within one year | 7 | 340,426 |  | 401,641 |  |

NET CURRENT ASSETS | 211,184 |  | 248,086 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 235,361 |  | 254,361 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (10,510 | ) |

PROVISIONS FOR LIABILITIES | (2,018 | ) | (1,569 | ) |

NET ASSETS | 233,343 |  | 242,282 |  |

British Cheerleading Association (Registered number: 05114903)

Balance Sheet - continued

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

RESERVES

Retained earnings | 233,343 |  | 242,282 |  |

MEMBERS' FUNDS | 233,343 |  | 242,282 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 and authorised for issue by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by:

G D Veal - Director

T Prior - Director

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| British Cheerleading Association is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going Concern

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

| Turnover

| Turnover represents sales of goods online and the provision of event services net of VAT and trade discounts. Turnover is recognised when the risks and rewards of ownership of goods have been transferred to the customer or where the value of event services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. The risks and rewards of ownership of goods are deemed to have been transferred when the goods are shipped to, or are picked up by, the customer. Where an event service contract has only been partially completed at the balance sheet date turnover represents the value of the event service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of event services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Government grants

| Grants are accounted for in the period for which they relate.

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20% on cost

| Fixtures and Fittings, and Computer Equipment are stated at cost less accumulated depreciation and accumulated impairment losses.

| At each balance sheet date, the Company reviews the carrying amounts of its Tangible Fixed Assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

| Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined ( net of depreciation ) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

| Taxation

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

| Current Tax

| The tax currently payable is based on taxable profit for the year. Taxable profits differs from net profit as reported in the profit and loss account as 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 date.

| Deferred Tax

| Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

| 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.

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash is represented by cash equivalents and cash in hand with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months form the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Finance costs

| Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

| 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 the realise the asset and settle the liability simultaneously.

| Loans and Receivables

| Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and other receivables are measured at amortised cost using the effective interest method,less any impairment.

| Interest is recognised by applying the effective interest rate, except for short term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

| Trade debtors with no stated interest rate and receivable within one year are recorded at a transaction price. Any losses arising from impairment are recognised in the income statement in any other administrative expenses.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income statement.

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Unlisted Investment

| The company holds an unlisted equity investment denominated in a foreign currency. The investment is measured at cost less impairment, as its fair value cannot be measured reliably. As a non-monetary asset, the investment is carried at historical cost translated at the transaction date’s exchange rate in accordance with FRS 102 Section 30. No year end foreign exchange retranslation has been made.

| The investment was assessed for impairment at the year end. The company applies the reduced disclosure requirements of FRS 102 Section 1A.

| Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies that are classified as debt, 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 receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts 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 payables with no stated interest rate or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Equity instruments

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

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

| (i) Useful economic lives of tangible assets

| The company exercises judgement to determine useful lives and residual values of the assets. The assets are depreciated down to their residual values over their estimated useful lives.

| (ii) Impairment of debtors

| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 11 ) .

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 18,648 |  | 38,173 |  | 56,821 |  |

| Additions | 3,738 |  | 1,063 |  | 4,801 |  |

| Disposals | (18,245 | ) | (22,414 | ) | (40,659 | ) |

| At 31 July 2025 | 4,141 |  | 16,822 |  | 20,963 |  |

| DEPRECIATION

| At 1 August 2024 | 18,648 |  | 31,898 |  | 50,546 |  |

| Charge for year | 748 |  | 2,257 |  | 3,005 |  |

| Eliminated on disposal | (18,245 | ) | (22,414 | ) | (40,659 | ) |

| At 31 July 2025 | 1,151 |  | 11,741 |  | 12,892 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,990 |  | 5,081 |  | 8,071 |  |

| At 31 July 2024 | - |  | 6,275 |  | 6,275 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 16,106 |  |

| At 31 July 2025 | 16,106 |  |

| NET BOOK VALUE

| At 31 July 2025 | 16,106 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 8,420 |  | 280 |  |

| Other debtors | 93,088 |  | 54,848 |  |

101,508 |  | 55,128 |  |

British Cheerleading Association (Registered number: 05114903)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 10,510 |  | 10,255 |  |

| Taxation and social security | 34,298 |  | 22,607 |  |

| Other creditors | 295,618 |  | 368,779 |  |

340,426 |  | 401,641 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | - |  | 10,510 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.7.25 |  | 31.7.24

£ | £ |

| Within one year | 23,355 |  | 6,482 |  |

| Between one and five years | 10,427 |  | 12,425 |  |

33,782 |  | 18,907 |  |

10. | COMPANY STATUS

| The association is a company limited by guarantee and does not have share capital. In the event of winding up, each member is liable up to a maximum of £1. At the balance sheet date there were approximately 15,000 members (2022-15,000).

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

British Cheerleading Association

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of British Cheerleading Association for the year ended 31 July 2025 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of British Cheerleading Association, 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 British Cheerleading Association and state those matters that we have agreed to state to the Board of Directors of British Cheerleading Association, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that British Cheerleading Association 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 loss of British Cheerleading Association. You consider that British Cheerleading Association 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 British Cheerleading Association. 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 financial statements.

PKB Accountants Limited

Chartered Certified Accountants

Beechey House

87 Church Street

Crowthorne

Berkshire

RG45 7AW

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

British Cheerleading Association

7 April 2026