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REGISTERED NUMBER: 13290418 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 August 2025

for

Club Five Ltd

Club Five Ltd (Registered number: 13290418)

Contents of the Financial Statements

for the period 1 April 2024 to 31 August 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Club Five Ltd

Company Information

for the period 1 April 2024 to 31 August 2025

| Directors: | Miss T J Henchoz

| M Y Henchoz

| Registered office: | Lower House

| Hampton Bishop

| Hereford

| HR1 4LD

| Registered number: | 13290418 (England and Wales)

| Accountants: | Acre Accountancy Limited

| Unit 2 Foley Works

| Foley Trading Estate

| Hereford

| Herefordshire

| HR1 2SF

Club Five Ltd (Registered number: 13290418)

Abridged Balance Sheet

31 August 2025

| 31/8/25 |  | 31/3/24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 111,722 |  |

CURRENT ASSETS

Cash at bank | 15,516 |  | 120,237 |  |

CREDITORS

Amounts falling due within one year | (16,447 | ) | (29,046 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (931 | ) | 91,191 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (931 | ) | 202,913 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (34,084 | ) |

NET (LIABILITIES)/ASSETS | (931 | ) | 168,829 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 700 |  | 700 |  |

Retained earnings | (1,631 | ) | 168,129 |  |

SHAREHOLDERS' FUNDS | (931 | ) | 168,829 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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.

Club Five Ltd (Registered number: 13290418)

Abridged Balance Sheet - continued

31 August 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

M Y Henchoz - Director

Club Five Ltd (Registered number: 13290418)

Notes to the Financial Statements

for the period 1 April 2024 to 31 August 2025

1. | STATUTORY INFORMATION

| Club Five Ltd is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

| 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.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

| Financial instruments

| Financial instruments are classified and accounted for according to the substance of the contractual arrangement. They are classified as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Club Five Ltd (Registered number: 13290418)

Notes to the Financial Statements - continued

for the period 1 April 2024 to 31 August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| Cost

| At 1 April 2024 | 251,114 |  |

| Disposals | (251,114 | ) |

| At 31 August 2025 | - |  |

| Amortisation

| At 1 April 2024 | 139,392 |  |

| Amortisation for period | 71,149 |  |

| Eliminated on disposal | (210,541 | ) |

| At 31 August 2025 | - |  |

| Net book value

| At 31 August 2025 | - |  |

| At 31 March 2024 | 111,722 |  |

5. | CALLED UP SHARE CAPITAL

| The ordinary shares are subdivided into four classes that carry full voting rights but can receive different levels of dividend. The classes of ordinary share are split as follows:-

| Ordinary "A" |  | 25 |  |

| Ordinary "B" |  | 25 |  |

| Ordinary "C" |  | 25 |  |

| Ordinary "D" |  | 625 |  |