Warcup Holdings Limited Company accounts

COMPANY REGISTRATION NUMBER: 09546327

Warcup Holdings Limited

Unaudited Financial Statements

For the year ended

31 August 2025

Warcup Holdings Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Officers and professional advisers	1

Directors' report	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

The following pages do not form part of the financial statements

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	10

Warcup Holdings Limited

Officers and Professional Advisers

The board of directors	C Warcup
	B S Warcup
	Mrs D Warcup

Company secretary	C Warcup

Registered office	Westfield Works
	Station Road
	Garton on the Wolds
	Driffield
	YO25 3EX

Accountants	Townends Accountants LLP
	Chartered Accountants
	Fulford Lodge
	1 Heslington Lane
	Fulford
	York
	YO10 4HW

Warcup Holdings Limited

Directors' Report

Year ended 31 August 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 August 2025 .

Principal activities

The principal activity of the company during the year was that of a holding company.

Directors

The directors who served the company during the year were as follows:

C Warcup
B S Warcup
Mrs D Warcup

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 20 April 2026 and signed on behalf of the board by:

C Warcup

Director

Registered office:

Westfield Works

Station Road

Garton on the Wolds

Driffield

YO25 3EX

Warcup Holdings Limited

Statement of Income and Retained Earnings

Year ended 31 August 2025

	2025	2024
Note	£	£
Turnover	9,360	8,975

	-------	-------
Gross profit	9,360	8,975

Administrative expenses	8,255	2,710
	-------	-------
Operating profit	1,105	6,265

Income from shares in group undertakings	42,000	39,500
	--------	--------
Profit before taxation	43,105	45,765

Tax on profit	–	–
	--------	--------
Profit for the financial year and total comprehensive income	43,105	45,765
	--------	--------

Dividends paid and payable	( 49,500)	( 30,500)

Retained earnings at the start of the year	57,890	42,625
	--------	--------
Retained earnings at the end of the year	51,495	57,890
	--------	--------

All the activities of the company are from continuing operations.

Warcup Holdings Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	546,300	546,300
Investments	5	5,000	5,000
		----------	----------
		551,300	551,300

Current assets

Debtors	6	439,591	508,111
Cash at bank and in hand		2,503	4,548
		----------	----------
		442,094	512,659

Creditors: amounts falling due within one year	7	401,899		466,069
		----------		----------
Net current assets			40,195	46,590
			----------	----------
Total assets less current liabilities			591,495	597,890
			----------	----------
Net assets			591,495	597,890
			----------	----------

Capital and reserves

Called up share capital	5,000	5,000
Other reserves	535,000	535,000
Profit and loss account	51,495	57,890
	----------	----------
Shareholders funds	591,495	597,890
	----------	----------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Warcup Holdings Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 20 April 2026 , and are signed on behalf of the board by:

C Warcup	B S Warcup
Director	Director

Company registration number: 09546327

Warcup Holdings Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Westfield Works, Station Road, Garton on the Wolds, Driffield, YO25 3EX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rents.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment property

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its liabilities.

4. Tangible assets

	Freehold property
	£
Fair value
At 1 September 2024 and 31 August 2025	546,300
	----------
Depreciation
At 1 September 2024 and 31 August 2025	–
	----------
Carrying amount
At 31 August 2025	546,300
	----------
At 31 August 2024	546,300
	----------

Included within the above is investment property as follows:

	£
	----------
At 1 September 2024 and 31 August 2025	546,300
	----------

Investment property comprises land and buildings at the company's head office and a separate residential property, not located at the company's head office. The fair value of the property was arrived at by the directors on the basis of a valuation carried out by a third party surveyor shortly before the transfer of assets. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties.

5. Investments

	Shares in group undertakings
	£
Cost
At 1 September 2024 and 31 August 2025	5,000
	-------
Impairment
At 1 September 2024 and 31 August 2025	–
	-------

Carrying amount
At 31 August 2025	5,000
	-------
At 31 August 2024	5,000
	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	2,500
Amounts owed by group undertakings and undertakings in which the company has a participating interest	439,591	505,611
	----------	----------
	439,591	508,111
	----------	----------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	401,899	466,069
	----------	----------

8. Related party transactions

During the year the directors and family made available loans to the company. The loans are interest free and repayable on demand. At the year end date the balance due to the directors and family totalled £ 400,579 (2024 - £ 464,899 ).

Warcup Holdings Limited

Management Information

Year ended 31 August 2025

The following pages do not form part of the financial statements.

Warcup Holdings Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Warcup Holdings Limited

Year ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Warcup Holdings Limited for the year ended 31 August 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Warcup Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 3 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Warcup Holdings Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Warcup Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Warcup Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Warcup Holdings Limited. You consider that Warcup Holdings Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Warcup Holdings Limited. 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 statutory financial statements.

Townends Accountants LLP Chartered Accountants

Fulford Lodge 1 Heslington Lane Fulford York YO10 4HW

20 April 2026