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REGISTERED NUMBER: 00970973 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Barrow Sporting Club Limited

| Barrow Sporting Club Limited (Registered number: 00970973) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Chartered Certified Accountants' Report | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Barrow Sporting Club Limited

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 accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 October 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

19 March 2026

| Barrow Sporting Club Limited (Registered number: 00970973) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,426 |  | 2,686 |  |

CURRENT ASSETS

Stocks | 9,665 |  | 10,581 |  |

Debtors | 5 | 66,714 |  | 70,568 |  |

Cash at bank and in hand | 79,087 |  | 114,535 |  |

155,466 |  | 195,684 |  |

CREDITORS

Amounts falling due within one year | 6 | 19,076 |  | 24,931 |  |

NET CURRENT ASSETS | 136,390 |  | 170,753 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 138,816 |  | 173,439 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,523 | ) | (4,523 | ) |

PROVISIONS FOR LIABILITIES | (461 | ) | (510 | ) |

NET ASSETS | 133,832 |  | 168,406 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 9 | 132,832 |  | 167,406 |  |

SHAREHOLDERS' FUNDS | 133,832 |  | 168,406 |  |

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

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

| Barrow Sporting Club Limited (Registered number: 00970973) |

Balance Sheet - continued

31 October 2025

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 10 April 2026 and were signed on its behalf by:

Mrs S Tulip - Director

| Barrow Sporting Club Limited (Registered number: 00970973) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Barrow Sporting Club Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 00970973

| Registered office: | Red River Club

| Flass Lane

| Barrow-in-furness

| Cumbria

| LA13 0BJ

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of alcohol and food is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion of sale due to the business being cash in nature.

| Interest receivable

| Interest income is recognised using the effective interest method.

| 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 reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

| Barrow Sporting Club Limited (Registered number: 00970973) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 NIL (2024 - 9 ).

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 November 2024 | 86,656 |  |

| Additions | 316 |  |

| At 31 October 2025 | 86,972 |  |

| DEPRECIATION

| At 1 November 2024 | 83,970 |  |

| Charge for year | 576 |  |

| At 31 October 2025 | 84,546 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,426 |  |

| At 31 October 2024 | 2,686 |  |

| Barrow Sporting Club Limited (Registered number: 00970973) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | - |  | 364 |  |

| Amounts owed by group undertakings | 63,346 |  | 66,473 |  |

| Prepayments | 3,368 |  | 3,731 |  |

66,714 |  | 70,568 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 1,526 |  | 8,246 |  |

| VAT | 6,082 |  | 5,825 |  |

| Other creditors | 471 |  | 503 |  |

| Directors' current accounts | 6,240 |  | 6,240 |  |

| Accrued expenses | 4,757 |  | 4,117 |  |

19,076 |  | 24,931 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Former directors loan account | 4,523 |  | 4,523 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 1,000 | Ordinary | 1 | 1,000 |  | 1,000 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 167,406 |  |

| Deficit for the year | (34,574 | ) |

| At 31 October 2025 | 132,832 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within creditors is a loan from the directors of £6,240 (2024 £6,240) which is all payable within one year. The balance was not overdrawn at anytime during the current or previous years.

| Barrow Sporting Club Limited (Registered number: 00970973) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

11. | RELATED PARTY DISCLOSURES

| During the year the company incurred management charges to the value of £4,000 (2023: £3,000) from Gamelane Ltd.

| The company operates from premises owned by Gamelane Ltd. No rent was charged for this occupancy in the current or previous years.

12. | ULTIMATE CONTROLLING PARTY

| The company was wholly owned by Gamelane Ltd throughout the current and previous years. No single person was in overall control of Gamelane Ltd in the current or previous years.