Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 The principal activity of the company is sports marketing.4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04721760 2025-01-01 2025-12-31 04721760 2024-01-01 2024-12-31 04721760 2025-12-31 04721760 2024-12-31 04721760 c:Director1 2025-01-01 2025-12-31 04721760 d:MotorVehicles 2025-01-01 2025-12-31 04721760 d:MotorVehicles 2025-12-31 04721760 d:MotorVehicles 2024-12-31 04721760 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04721760 d:FurnitureFittings 2025-01-01 2025-12-31 04721760 d:FurnitureFittings 2025-12-31 04721760 d:FurnitureFittings 2024-12-31 04721760 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04721760 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04721760 d:CurrentFinancialInstruments 2025-12-31 04721760 d:CurrentFinancialInstruments 2024-12-31 04721760 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 04721760 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04721760 d:ShareCapital 2025-12-31 04721760 d:ShareCapital 2024-12-31 04721760 d:RetainedEarningsAccumulatedLosses 2025-12-31 04721760 d:RetainedEarningsAccumulatedLosses 2024-12-31 04721760 c:FRS102 2025-01-01 2025-12-31 04721760 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04721760 c:FullAccounts 2025-01-01 2025-12-31 04721760 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04721760 6 2025-01-01 2025-12-31 04721760 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 04721760
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| WHITE ROSE SPORTS VENTURES LIMITED
WHITE ROSE SPORTS VENTURES LIMITED REGISTERED NUMBER:04721760 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,101 |  | 10,586
|  |  | 2,101 |  | 10,586
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 2,900,309 |  | 3,750,305 |
Cash at bank and in hand |  | 872,649 |  | 50,317 |
|  | 3,772,958 |  | 3,800,622 |
Creditors: amounts falling due within one year | 7 | (259,493) |  | (263,071) |
Net current assets |  |  | 3,513,465 |  | 3,537,551
Total assets less current liabilities |  |  | 3,515,566 |  | 3,548,137
Provisions for liabilities |  |  |  |  |
Deferred tax |  | 17,365 |  | 2,647 |
|  |  | 17,365 |  | 2,647
Net assets |  |  | 3,532,931 |  | 3,550,784
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 3,532,930 |  | 3,550,783
|  |  | 3,532,931 |  | 3,550,784
Page 1
WHITE ROSE SPORTS VENTURES LIMITED REGISTERED NUMBER:04721760 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 July 2026.
................................................ Mr J P Milner
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: Eden Point Three Acres Lane Cheadle Hulme SK8 6RL 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis.
| 2.3 | Revenue
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
| 2.4 | Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
| 2.5 | Pensions
Defined contribution pension plan A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Page 3
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed,and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
| 2.9 | Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Page 4
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
| 2.11 | Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
| 2.12 | Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
| 2.13 | Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other esources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
| 2.14 | Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in ther eporting period in which the dividends are declared.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 31,366 | 8,495 | 39,861
| Disposals | (31,366) | - | (31,366)
| At 31 December 2025 | - | 8,495 | 8,495
| Depreciation |  |  |
| At 1 January 2025 | 23,406 | 5,869 | 29,275
| Charge for the year | - | 525 | 525
| Disposals | (23,406) | - | (23,406)
| At 31 December 2025 | - | 6,394 | 6,394
| Net book value |  |  |
| At 31 December 2025 | - | 2,101 | 2,101
| At 31 December 2024 | 7,959 | 2,626 | 10,585
Page 6
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | 2025 | 2024
|  | £ | £
| Cost or valuation |  |
| At 1 January | - | 255,356
| Disposals | - | (255,356)
| At 31 December | - | -
| Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows: White Rose Sports Management Limited Eden Point Three Acres Lane Cheadle Hulme Cheshire SK8 6RL The proportion of voting rights and other shares held was - Ordinary shares: 52% (2024: 52%). The principal activity of White Rose Sports Management Limited is sports management.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,900,309 | 3,750,305
|  | 2,900,309 | 3,750,305
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 8,656 | 3,463
| Other creditors | 235,387 | 241,908
| Accruals and deferred income | 15,450 | 17,700
|  | 259,493 | 263,071
Page 7
WHITE ROSE SPORTS VENTURES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Related party transactions
| During the prior year a loan of £313,805, owed by White Rose Sports Management Limited, was written off. White Rose Sports Management Limited is owned 100% by White Rose Sports Ventures Limited.
Page 8