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REGISTERED NUMBER: 00239141 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Wakefield Sports Club (College Grove)

Limited

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Wakefield Sports Club (College Grove)

Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr N M Bartle

| Mr D Mitchell

| Mr P C Ramsdale

| Mr M Riley

| Mr G S Shute

| Mr J A Whitworth

| Mr P A Houghton

| Mrs C E Rawson

| Mrs S Gibson

| Mr M Tomlinson

| REGISTERED OFFICE: | Wakefield Sports Club

| Eastmoor Road

| Wakefield

| WF1 3RR

| REGISTERED NUMBER: | 00239141 (England and Wales)

| ACCOUNTANTS: | BK Plus Ltd

| Abacus House

| Pennine Business Park

| Huddersfield

| West Yorkshire

| HD2 1GQ

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Balance Sheet

30 September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,265,864 |  | 1,062,547 |  |

CURRENT ASSETS

Stocks | 5 | 6,578 |  | 6,578 |  |

Debtors | 6 | 76,306 |  | 52,641 |  |

Cash at bank and in hand | 109,938 |  | 172,534 |  |

192,822 |  | 231,753 |  |

CREDITORS

Amounts falling due within one year | 7 | 19,648 |  | 44,026 |  |

NET CURRENT ASSETS | 173,174 |  | 187,727 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,439,038 |  | 1,250,274 |  |

PROVISIONS FOR LIABILITIES | 127,591 |  | 51,484 |  |

NET ASSETS | 1,311,447 |  | 1,198,790 |  |

RESERVES

Revaluation reserve | 9 | 388,995 |  | 388,995 |  |

Income and expenditure account | 922,452 |  | 809,795 |  |

1,311,447 |  | 1,198,790 |  |

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 surplus or deficit 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.

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Balance Sheet - continued

30 September 2025

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 12 March 2026 and were signed on its behalf by:

Mr N M Bartle - Director

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Wakefield Sports Club (College Grove) Limited is a private company, limited by guarantee , 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 fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Tangible fixed assets

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

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their estimated useful lives on the following bases:

| Freehold property |  | 0%, 2%, 10 % on straight line |  |

| Plant and machinery |  | 20% on reducing balance, 2% on straight line |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 11 (2024 - 10 ) .

4. | TANGIBLE FIXED ASSETS

Freehold | Plant and |

property | machinery | Totals |

| £ | £ | £

| COST

| At 1 October 2024 | 1,203,631 |  | 1,673,299 |  | 2,876,930 |  |

| Additions | - |  | 283,296 |  | 283,296 |  |

| Disposals | - |  | (23,475 | ) | (23,475 | ) |

| At 30 September 2025 | 1,203,631 |  | 1,933,120 |  | 3,136,751 |  |

| DEPRECIATION

| At 1 October 2024 | 446,863 |  | 1,367,520 |  | 1,814,383 |  |

| Charge for year | 15,812 |  | 40,880 |  | 56,692 |  |

| Eliminated on disposal | - |  | (188 | ) | (188 | ) |

| At 30 September 2025 | 462,675 |  | 1,408,212 |  | 1,870,887 |  |

| NET BOOK VALUE

| At 30 September 2025 | 740,956 |  | 524,908 |  | 1,265,864 |  |

| At 30 September 2024 | 756,768 |  | 305,779 |  | 1,062,547 |  |

5. | STOCKS

30.9.25 | 30.9.24 |

| £ | £

| Stocks | 6,578 |  | 6,578 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 54,053 |  | 42,216 |  |

| Other debtors | 22,253 |  | 10,425 |  |

76,306 |  | 52,641 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

30.9.25 | 30.9.24 |

| £ | £

| Trade creditors | 11,961 |  | 34,663 |  |

| Taxation and social security | 2,755 |  | 1,494 |  |

| Other creditors | 4,932 |  | 7,869 |  |

19,648 |  | 44,026 |  |

Wakefield Sports Club (College Grove)

Limited (Registered number: 00239141)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25 | 30.9.24 |

| £ | £

| Within one year | 788 |  | 788 |  |

| Between one and five years | 197 |  | 708 |  |

985 |  | 1,496 |  |

9. | RESERVES

Revaluation |

reserve |

| £

| At 1 October 2024

| and 30 September 2025 | 388,995 |  |