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Registration number: 15898751

West Worthing Club Trading Limited
Annual Report and Unaudited Financial Statements
for the period from 15 August 2024 to 30 September 2025

West Worthing Club Trading Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

West Worthing Club Trading Limited

Company Information

Directors | C J Naunton C Sweeney

Registered office | West Worthing Club Titnore Way Worthing West Sussex BN13 3RT

Accountants | Hodson & Co Wiston House 1 Wiston Avenue Worthing West Sussex BN14 7QL

West Worthing Club Trading Limited

(Registration number: 15898751)
Statement of Financial Position
30 September 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 18,693
Cash at bank and in hand |  | 35,803
|  | 54,496
Creditors: Amounts falling due within one year | 5 | (2,000)
Net assets |  | 52,496
Capital and reserves |  |
Called up share capital |  | 1
Retained earnings |  | 52,495
Shareholders' funds |  | 52,496

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 March 2026 and signed on its behalf by:

West Worthing Club Trading Limited

(Registration number: 15898751)
Statement of Financial Position
30 September 2025

......................................... C J Naunton Director
......................................... C Sweeney Director

West Worthing Club Trading Limited

Notes to the Unaudited Financial Statements
for the period from 15 August 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
West Worthing Club
Titnore Way
Worthing
West Sussex
BN13 3RT

These financial statements were authorised for issue by the Board on 28 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The company distributes its profits to its parent company, West Worthing Club C.I.C. within nine months of the year end and will benefit from tax relief on the profits distributed, reducing the profit on which corporation tax is due to nil.

West Worthing Club Trading Limited

Notes to the Unaudited Financial Statements
for the period from 15 August 2024 to 30 September 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4 | Debtors

Current | Note | 2025 £
Amounts owed by related parties | 6 | 18,693
|  | 18,693

West Worthing Club Trading Limited

Notes to the Unaudited Financial Statements
for the period from 15 August 2024 to 30 September 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 2,000

6 | Related party transactions

The company has taken advantage of the exemption in FRS 102 paragraph 33.1A from disclosing transactions with other members of the group.

7 | Parent and ultimate parent undertaking

The company's immediate parent is West Worthing Club C.I.C, incorporated in England and Wales.