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REGISTERED NUMBER: 00314509 (England and Wales)









AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED
THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED (REGISTERED NUMBER: 00314509)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: G I Chapman
J Chee
B J Eley
M Eyles
N L Baldwin
R Ragunathan
B S C Choo





SECRETARY: M Eyles





REGISTERED OFFICE: Cranbrook Road
Wimbledon
London
SW19 4HD





REGISTERED NUMBER: 00314509 (England and Wales)





AUDITORS: Hartley Fowler LLP
Statutory Auditors
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED (REGISTERED NUMBER: 00314509)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors: amounts falling due after more than
one year
4
2,300,000
2,300,000
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,300,000
2,300,000

CREDITORS
Amounts falling due after more than one
year
5
7,892
7,892
NET ASSETS 2,292,108 2,292,108

CAPITAL AND RESERVES
Called up share capital 6 3,600 3,600
Retained earnings 7 2,288,508 2,288,508
SHAREHOLDERS' FUNDS 2,292,108 2,292,108

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 April 2026 and were signed on its behalf by:





G I Chapman - Director


The notes form part of these financial statements

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THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED (REGISTERED NUMBER: 00314509)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

The Wimbledon Squash and Badminton Courts 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Financial instruments
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Debtors and creditors due in more than one year are discounted at a relevant interest rate.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Exceptional items
Items which are deemed as non-recurring, or outside the normal activity of the company are classified as exceptional items. Exceptional items are disclosed separately in the income statement, and its related notes.

Intercompany loan
The intercompany loan owed by the parent company is recognised initially at fair value and discounted to give the present value of the asset.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 2,300,000 2,300,000

Amounts owed by group undertakings comprise a loan at a fair value of £2,169,812 and £130,188 loan interest.

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Amounts owed to group undertakings 7,892 7,892

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THE WIMBLEDON SQUASH AND BADMINTON
COURTS LIMITED (REGISTERED NUMBER: 00314509)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal value: 2025 2024
£ £
4,800 Ordinary shares 25p 1,200 1,200

2,400 7% cumulative participating Preference shares £1 2,400 2,400

3,600 3,600


7. RESERVES
Retained
earnings
£   

At 1 October 2024 2,288,508
Profit for the year -
At 30 September 2025 2,288,508

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Askew (Senior Statutory Auditor)
for and on behalf of Hartley Fowler LLP

9. RELATED PARTY DISCLOSURES

As at 30 September 2025, the amount owed to the majority shareholder of the company, Wimbledon Racquets and Fitness Club Limited, amounted to £7,892 (2024 - £7,892). No interest is payable on this balance.

During the previous year the company transferred ownership of the freehold property held by it and occupied by the Wimbledon Racquets & Fitness Club Limited (WRFC) to WRFC at a valuation of £2,300,000. This amount is treated as an intercompany loan in debtors falling due after more than one year. The intercompany loan will only become payable 12 months and one day after the date on which a repayment is requested. The loan is interest free. The loan was discounted at a 6% interest rate which resulted in a distribution to the parent of £130,188 and interest receivable of £130,188.

10. ULTIMATE CONTROLLING PARTY

The company is 93% controlled by Wimbledon Racquets and Fitness Club Limited, a company incorporated in England and Wales which is a member's only club and is limited by guarantee.

11. DIRECTORS' LIABILITY INSURANCE

The directors are covered by the liability insurance taken out in the name of Wimbledon Racquets and Fitness Club Limited.

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