ACCOUNTS - Final Accounts preparation

Company registration number: 13564806

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	RACING STAR ESPORTS (UK) LIMITED


RACING STAR ESPORTS (UK) LIMITED

COMPANY INFORMATION

Director	H F Van Den Beld


Registered number	13564806


Registered office	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Herts
	SG1 3QP


RACING STAR ESPORTS (UK) LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 4


RACING STAR ESPORTS (UK) LIMITED REGISTERED NUMBER:13564806

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	-		322
Cash at bank and in hand		132		1,611
		132		1,933
Creditors: amounts falling due within one year	5	(2,509)		(1,759)
Net current (liabilities)/assets			(2,377)		174
Total assets less current liabilities			(2,377)		174

Net (liabilities)/assets			(2,377)		174

Capital and reserves
Called up share capital	100	100
Profit and loss account	(2,477)	74
	(2,377)	174

Page 1


RACING STAR ESPORTS (UK) LIMITED REGISTERED NUMBER:13564806

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

H F Van Den Beld

Director

Date: 28 April 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


RACING STAR ESPORTS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Racing Star Esports (UK) Limited 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.

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

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. Although the trade of the company ceased at the reporting date, the director does not intend to dissolve the company following the approval of these.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 3


RACING STAR ESPORTS (UK) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	-	322
	-	322

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	659	9
Accruals and deferred income	1,850	1,750
	2,509	1,759

6.	Related party transactions
	At the reporting date the company owed £650 (2024: NIL) to the shareholders. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 4