Winnerz_Circle_Ltd_31_Jul_2025_companies_house_set_of

Winnerz Circle Ltd

Statement of Financial Position

31 July 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,043		971
Investments	6	30,000		30,000
		31,043		30,971
Current assets
Debtors	7	43,413		43,772
Cash at bank and in hand		248,200		123,507
		291,613		167,279
Creditors: amounts falling due within one year	8	(153,218	)	(133,832	)
Net current assets		138,395		33,447
Total assets less current liabilities		169,438		64,418
Capital and reserves
Called up share capital		1		1
Profit and loss account		169,437		64,417
Shareholders funds		169,438		64,418

For the year ending

31 July 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

29 April 2026

, and are signed on behalf of the board by:

Mr L Murphy

Director

Company registration number:

12739710

Winnerz Circle Ltd

Notes to the Financial Statements

Year ended

31 July 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Bramhall House, 14 Ack Lane East

Bramhall

Stockport

SK7 2BY

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

33% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

1.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 August 2024	1,456
Additions	832
At 31 July 2025	2,288
Depreciation
At 1 August 2024	485
Charge	760
At 31 July 2025	1,245
Carrying amount
At 31 July 2025	1,043
At 31 July 2024	971

6 Investments

	Other investments other than loans
	£
Cost
At 1 August 2024	30,000
At 31 July 2025	30,000
Impairment
At 1 August 2024 and 31 July 2025	-
Carrying amount
At 31 July 2025	30,000
At 31 July 2024	30,000

7 Debtors

	2025		2024
	£		£
Other debtors	43,413		43,772

8 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	-	14,764
Other creditors	153,218	119,068
	153,218	133,832