BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity during the period under review was a social club. 22 July 2026 3 3 15020360 2025-12-31 15020360 2024-12-31 15020360 2023-12-31 15020360 2025-01-01 2025-12-31 15020360 2024-01-01 2024-12-31 15020360 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15020360 uk-curr:PoundSterling 2025-01-01 2025-12-31 15020360 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15020360 uk-bus:FullAccounts 2025-01-01 2025-12-31 15020360 uk-bus:Director1 2025-01-01 2025-12-31 15020360 uk-bus:Director2 2025-01-01 2025-12-31 15020360 uk-bus:Director3 2025-01-01 2025-12-31 15020360 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 15020360 uk-bus:Agent1 2025-01-01 2025-12-31 15020360 uk-core:ShareCapital 2025-12-31 15020360 uk-core:ShareCapital 2024-12-31 15020360 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 15020360 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 15020360 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 15020360 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 15020360 uk-bus:FRS102 2025-01-01 2025-12-31 15020360 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 15020360 uk-core:CostValuation 2024-12-31 15020360 uk-core:DisposalsRepaymentsInvestments 2025-12-31 15020360 uk-core:CostValuation 2025-12-31 15020360 uk-core:CurrentFinancialInstruments 2025-12-31 15020360 uk-core:CurrentFinancialInstruments 2024-12-31 15020360 uk-core:WithinOneYear 2025-12-31 15020360 uk-core:WithinOneYear 2024-12-31 15020360 uk-core:ParentEntities 2025-01-01 2025-12-31 15020360 uk-countries:England 2025-01-01 2025-12-31 15020360 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 15020360

EWCCA Social Club Ltd

Unaudited Financial Statements

for the financial year ended 31 December 2025

EWCCA Social Club Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Alice Grundy
| Philip Duke
| Edward Hulme
Company Registration Number | 15020360
Registered Office and Business Address | 129a Dunbabin Road
| Liverpool
| L16 7QQ
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

EWCCA Social Club Ltd

Company Registration Number: 15020360

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
|  |  |  |  | as restated
Non-Current Assets

Property, plant and equipment |  | 6 | 2,494 |  | 2,939
Financial assets |  | 7 | - |  | 93
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 2,494 |  | 3,032
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 8 | 1,753 |  | 2,151
Debtors |  | 9 | 258 |  | 922
Cash and cash equivalents |  |  | 4,944 |  | 3,236
|  |  | ───────── |  | ─────────
|  |  | 6,955 |  | 6,309
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 10 | (1,838) |  | (1,177)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 5,117 |  | 5,132
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 7,611 |  | 8,164
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 7,610 |  | 8,163
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 7,611 |  | 8,164
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 22 July 2026 and signed on its behalf by

________________________________ |  |  | ________________________________
Alice Grundy |  |  | Edward Hulme
Director |  |  | Director

EWCCA Social Club Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| EWCCA Social Club Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 15020360. The registered office of the company is 129a Dunbabin Road, Liverpool, L16 7QQ which is also the principal place of business of the company. The principal activity during the period under review was a social club. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Gift aid payment to parent charity
| The company pays all its taxable profits for the reporting period to its parent charity under the gift aid scheme. These gift aid payments are recognised as distributions to owners in equity within retained earnings. The company has a legal obligation in place at the reporting date to make the payment of its taxable profits to the parent charity under the gift aid scheme. Therefore, gift aid payments are only recognised in the reporting period that the payments are due.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 20% and 16.66% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Financial assets
| Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The comparative figures relate to the 17 month period ended 31 December 2024.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 3.
|  | 2025 | 2024
|  | Number | Number
| Directors | 3 | 3
|  | ═════════ | ═════════

5. | Prior financial year error correction
| Prior year adjustment to account for expenses paid by parent on behalf of EWCCA Social Club. The adjustments arising are; Donation to parent, disclosed within "Other movements in equity attributable to owners", reduced to £7,982 from £16,027; Total administrative expenses increased by £8,044; Gift aid payment to parent charity - tax charge and tax relief both reduced to £1,517.

6. | Property, plant and equipment
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 January 2025 | 3,557 | 3,557
| Additions | 216 | 216
|  | ───────── | ─────────
| At 31 December 2025 | 3,773 | 3,773
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 618 | 618
| Charge for the financial year | 661 | 661
|  | ───────── | ─────────
| At 31 December 2025 | 1,279 | 1,279
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 2,494 | 2,494
|  | ═════════ | ═════════
| At 31 December 2024 | 2,939 | 2,939
|  | ═════════ | ═════════

7. | Financial fixed assets
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 1 January 2025 | 93 | 93
| Disposals | (93) | (93)
|  | ───────── | ─────────
| At 31 December 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | - | -
|  | ═════════ | ═════════
| At 31 December 2024 | 93 | 93
|  | ═════════ | ═════════

8. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 1,753 | 2,151
|  | ═════════ | ═════════

9. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | - | 765
| Prepayments and accrued income | 258 | 157
|  | ───────── | ─────────
|  | 258 | 922
|  | ═════════ | ═════════

10. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 54 | 79
| Other creditors | 514 | -
| Accruals and deferred income | 1,270 | 1,098
|  | ───────── | ─────────
|  | 1,838 | 1,177
|  | ═════════ | ═════════

11. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

12. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

13. | Parent company
| The company regards East Wavertree and Childwall Community Association as its parent.
| The parent of the largest group in which the results are consolidated is East Wavertree and Childwall Community Association.
| East Wavertree and Childwall Community Association is registered in England.

14. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.