REGISTERED NUMBER: 05993020 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Wise Owls Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T Galitzine-Scott

Mrs L E Hughes

REGISTERED OFFICE:

Unit 2, Thimble Farm

Stud Green

Holyport

Maidenhead

Berkshire

SL6 2JH

REGISTERED NUMBER:

05993020 (England and Wales)

ACCOUNTANTS:

KPSK Accounts and Tax Limited

8 Manor Park

Church Road

Gt Barton

Bury St Edmunds

Suffolk

IP31 2QR

FIXED ASSETS

Intangible assets

4

66,848

82,102

Tangible assets

5

535,530

475,477

602,378

557,579

CURRENT ASSETS

Debtors

6

99,149

136,785

Cash at bank and in hand

1,663,300

887,111

1,762,449

1,023,896

CREDITORS

Amounts falling due within one year

7

755,542

606,374

NET CURRENT ASSETS

1,006,907

417,522

TOTAL ASSETS LESS CURRENT LIABILITIES

1,609,285

975,101

CREDITORS

Amounts falling due after more than one year

8

81,501

131,986

NET ASSETS

1,527,784

843,115

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,527,783

843,114

1,527,784

843,115

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

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

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 8 May 2026 and were signed on its behalf by:

Mrs T Galitzine-Scott - Director

1.	STATUTORY INFORMATION

Wise Owls Club 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.

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 2018, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost

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.

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 103 (2024 - 83 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

203,391

AMORTISATION

At 1 September 2024

121,289

Amortisation for year

15,254

At 31 August 2025

136,543

NET BOOK VALUE

At 31 August 2025

66,848

At 31 August 2024

82,102

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 September 2024

440,070

2,000

216,837

Additions

-

66,810

-

Disposals

-

-

(9,109

)

At 31 August 2025

440,070

68,810

207,728

DEPRECIATION

At 1 September 2024

-

-

184,381

Charge for year

-

-

8,114

Eliminated on disposal

-

-

(9,109

)

At 31 August 2025

-

-

183,386

NET BOOK VALUE

At 31 August 2025

440,070

68,810

24,342

At 31 August 2024

440,070

2,000

32,456

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

19,565

1,427

679,899

Additions

-

2,749

69,559

Disposals

-

-

(9,109

)

At 31 August 2025

19,565

4,176

740,349

DEPRECIATION

At 1 September 2024

19,565

476

204,422

Charge for year

-

1,392

9,506

Eliminated on disposal

-

-

(9,109

)

At 31 August 2025

19,565

1,868

204,819

NET BOOK VALUE

At 31 August 2025

-

2,308

535,530

At 31 August 2024

-

951

475,477

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

89,803

105,441

Other debtors

3,107

21,741

Prepayments

6,239

9,603

99,149

136,785

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

40,800

40,800

Tax

257,123

89,530

Social security and other taxes

44,672

6,606

Other creditors

195,719

167,305

Directors' loan accounts

8

83

Deferred income

109,664

232,882

Accrued expenses

107,556

69,168

755,542

606,374

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans - 2-5 years

81,501

131,986