REGISTERED NUMBER: 07384586 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EIGHT ROUNDS RAPID LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

56,837

15,357

CURRENT ASSETS

Debtors

5

28,977

11,220

Cash at bank

285,637

286,511

314,614

297,731

CREDITORS

Amounts falling due within one year

6

38,885

53,487

NET CURRENT ASSETS

275,729

244,244

TOTAL ASSETS LESS CURRENT LIABILITIES

332,566

259,601

PROVISIONS FOR LIABILITIES

7

4,411

3,839

NET ASSETS

328,155

255,762

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

328,153

255,760

SHAREHOLDERS' FUNDS

328,155

255,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Dr K Fong - Director

1.	STATUTORY INFORMATION

Eight Rounds Rapid Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07384586

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 October 2024

-

27,266

6,158

-

33,424

Additions

40,350

5,167

1,572

624

47,713

At 30 September 2025

40,350

32,433

7,730

624

81,137

Depreciation

At 1 October 2024

-

16,717

1,350

-

18,067

Charge for year

1,159

3,510

1,398

166

6,233

At 30 September 2025

1,159

20,227

2,748

166

24,300

Net book value

At 30 September 2025

39,191

12,206

4,982

458

56,837

At 30 September 2024

-

10,549

4,808

-

15,357

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,977

11,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

36,697

21,708

Other creditors

2,188

31,779

38,885

53,487

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,411

3,839

Deferred

tax

£

Balance at 1 October 2024

3,839

Provided during year

572

Balance at 30 September 2025

4,411

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary shares

£1

1

1

1

A Ordinary shares

£1

1

1

2

2