RUGBY LEAGUE WORLD TOURS LTD 30/11/2025 iXBRL

Company registration number: 14735162

RUGBY LEAGUE WORLD TOURS LTD

Unaudited filleted financial statements

30 November 2025

RUGBY LEAGUE WORLD TOURS LTD

Contents

Statement of financial position

Notes to the financial statements

RUGBY LEAGUE WORLD TOURS LTD

Statement of financial position

30 November 2025

		30/11/25		30/11/24
	Note	£	£	£	£

Fixed assets
Intangible assets	4	1,192		-
Tangible assets	5	266		-
		_______		_______
			1,458		-

Current assets
Stocks		665		-
Debtors	6	2,979		-
Cash at bank and in hand		707		10
		_______		_______
		4,351		10
Creditors: amounts falling due
within one year	7	( 18,268)		-
		_______		_______
Net current (liabilities)/assets			( 13,917)		10
			_______		_______
Total assets less current liabilities			( 12,459)		10


Provisions for liabilities	8		( 51)		-

			_______		_______
Net (liabilities)/assets			( 12,510)		10
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			( 12,520)		-
			_______		_______
Shareholder (deficit)/funds			( 12,510)		10
			_______		_______

For the year ending 30 November 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 year 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 statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

Mr Anthony Neesham

Director

Company registration number: 14735162

RUGBY LEAGUE WORLD TOURS LTD

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Rugby League World Tours Ltd, 176 Stanks Drive, Leeds, West Yorkshire, LS14 5PZ.

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, 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Franchise	-	33 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are 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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	33 %	straight line

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Intangible assets

	Franchise	Total
	£	£
Cost
At 1 December 2024	-	-
Additions	1,788	1,788
	_______	_______
At 30 November 2025	1,788	1,788
	_______	_______
Amortisation
At 1 December 2024	-	-
Charge for the year	596	596
	_______	_______
At 30 November 2025	596	596
	_______	_______
Carrying amount
At 30 November 2025	1,192	1,192
	_______	_______
At 30 November 2024	-	-
	_______	_______

5. Tangible assets

	Office equipment	Total
	£	£
Cost
At 1 December 2024	-	-
Additions	399	399
	_______	_______
At 30 November 2025	399	399
	_______	_______
Depreciation
At 1 December 2024	-	-
Charge for the year	133	133
	_______	_______
At 30 November 2025	133	133
	_______	_______
Carrying amount
At 30 November 2025	266	266
	_______	_______
At 30 November 2024	-	-
	_______	_______

6. Debtors

	30/11/25	30/11/24
	£	£
Other debtors	2,979	-
	_______	_______

7. Creditors: amounts falling due within one year

	30/11/25	30/11/24
	£	£
Trade creditors	40	-
Other creditors	18,228	-
	_______	_______
	18,268	-
	_______	_______

8. Provisions

	Deferred tax (note 9)	Total
	£	£
At 1 December 2024	-	-
Additions	51	51
	_______	_______
At 30 November 2025	51	51
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	30/11/25	30/11/24
	£	£
Included in debtors (note 6)	2,979	-
Included in provisions (note 8)	( 51)	-
	_______	_______
	2,928	-
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	30/11/25	30/11/24
	£	£
Accelerated capital allowances	( 51)	-
Unused tax losses	2,979	-
	_______	_______
	2,928	-
	_______	_______

10. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

Year ended 30/11/25
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Anthony Neesham	-	( 17,358)	( 17,358)
		_______	_______	_______

Period ended 30/11/24
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr Anthony Neesham	-	-	-
		_______	_______	_______

Credit balance on directors' accounts are provided to the company unsecured, interest free and are repayable on demand.