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WR Sports Limited
Filleted accounts
31 August 2025
Company registration number: 11343422
WR Sports Limited
Directors and other information
Director W M Ramzan
Company number 11343422
Registered office The Old Diary
12 Stephen Road
Headington
Oxford
OX3 9AY
Accountants Cox Hinkins & Co. Limited
Accountants and Taxation Advisors
The Old Dairy
12 Stephen Road
Headington
Oxford
OX3 9AY
WR Sports Limited
Balance sheet
31st August 2025
31/08/25 31/05/24
Note £ £ £ £
Fixed assets
Tangible assets 5 27,687 26,091
_______ _______
27,687 26,091
Current assets
Debtors 6 4,460 3,342
Cash at bank and in hand 118,220 68,256
_______ _______
122,680 71,598
Creditors: amounts falling due
within one year 7 ( 28,950) ( 23,443)
_______ _______
Net current assets 93,730 48,155
_______ _______
Net assets 121,417 74,246
_______ _______
Capital and reserves
Called up share capital 8 100 100
Profit and loss account 121,317 74,146
_______ _______
Shareholder funds 121,417 74,246
_______ _______
For the period ending 31 August 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 member has not required the company to obtain an audit of its financial statements for the period 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:
W M Ramzan
Director
Company registration number: 11343422
WR Sports Limited
Notes to the financial statements
Period ended 31st August 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Diary, 12 Stephen Road, Headington, Oxford, OX3 9AY. There was no significant change in the company's principal activity during the period which continued to be that of the provision of football coaching services.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:
Sports equipment - 25 % reducing balance
Office equipment - 15 % reducing balance
Motor vehicles - 15 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Government grants are recognised using the accrual model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, 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 company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 7 (2024: 7 ).
5. Tangible assets
Sports equipment Office equipment Motor vehicles Total
£ £ £ £
Cost
At 1st June 2024 14,825 2,994 23,245 41,064
Additions - 1,549 7,198 8,747
_______ _______ _______ _______
At 31st August 2025 14,825 4,543 30,443 49,811
_______ _______ _______ _______
Depreciation
At 1st June 2024 7,361 1,320 6,292 14,973
Charge for the year 2,333 469 4,349 7,151
_______ _______ _______ _______
At 31st August 2025 9,694 1,789 10,641 22,124
_______ _______ _______ _______
Carrying amount
At 31st August 2025 5,131 2,754 19,802 27,687
_______ _______ _______ _______
At 31st May 2024 7,464 1,674 16,953 26,091
_______ _______ _______ _______
6. Debtors
31/08/25 31/05/24
£ £
Trade debtors 530 2,812
Other debtors 3,930 530
_______ _______
4,460 3,342
_______ _______
7. Creditors: amounts falling due within one year
31/08/25 31/05/24
£ £
Social security and other taxes 19,380 9,990
Other creditors 9,570 13,453
_______ _______
28,950 23,443
_______ _______
8. Called up share capital
Issued, called up and fully paid
31/08/25 31/05/24
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
_______ _______ _______ _______