In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of W L Sporting LLP for the year ended 31 March 2025, which comprise the balance sheet, from the limited liability partnership’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the limited liability partnership's members of W L Sporting LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of W L Sporting LLP and state those matters that we have agreed to state to the limited liability partnership's members of W L Sporting LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W L Sporting LLP and its members as a body, for our work or for this report.

It is your duty to ensure that W L Sporting LLP has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that W L Sporting LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of W L Sporting LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The average number of persons, excluding members, employed by the partnership during the year was as follows:

The members of thetrue LLP have elected not to include a copy of the profit and loss account within the financial statements.

W L Sporting LLP is a Limited Liability Partnership incorporated in England and Wales. The registered office is 7 Faccombe, Andover, Hampshire, England, SP11 0DS.

For the financial year ended 31 March 2025 the Limited Liability Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.