Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 false false No description of principal activity 1 true true 00390605 2024-07-01 2025-06-30 00390605 2023-07-01 2024-06-30 00390605 2025-06-30 00390605 2024-06-30 00390605 c:Director1 2024-07-01 2025-06-30 00390605 d:FreeholdInvestmentProperty 2025-06-30 00390605 d:FreeholdInvestmentProperty 2024-06-30 00390605 d:CurrentFinancialInstruments 2025-06-30 00390605 d:CurrentFinancialInstruments 2024-06-30 00390605 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 00390605 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 00390605 d:ShareCapital 2025-06-30 00390605 d:ShareCapital 2024-06-30 00390605 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 00390605 d:RetainedEarningsAccumulatedLosses 2025-06-30 00390605 d:RetainedEarningsAccumulatedLosses 2024-06-30 00390605 c:FRS102 2024-07-01 2025-06-30 00390605 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 00390605 c:FullAccounts 2024-07-01 2025-06-30 00390605 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00390605 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 00390605 NAPPER SPORTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
NAPPER SPORTS LIMITED REGISTERED NUMBER: 00390605 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Freehold investment property |  |  | 1,050,000 |  | 1,050,000
|  |  | 1,050,000 |  | 1,050,000
Current liabilities |  |  |  |  |
Creditors: Amounts Falling Due Within One Year | 6 | (311,102) |  | (272,538) |
Net current liabilities |  |  | (311,102) |  | (272,538)
Total assets less current liabilities |  |  | 738,898 |  | 777,462
Net assets |  |  | 738,898 |  | 777,462
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account | 7 |  | 728,898 |  | 767,462
|  |  | 738,898 |  | 777,462
Page 1
NAPPER SPORTS LIMITED REGISTERED NUMBER: 00390605 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 3 August 2026.
R J Basrawy
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
NAPPER SPORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Napper Sports Limited is a private company limited by shares and incorporated in England and Wales. The company's registered office is 44 Netherhall Gardens, London, NW3 5RG. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Investment property are leased to tenants under operating leases. The rental income receivable under these leases is recognised through profit and loss on a straight line basis over the term of the lease. Any rent-free period is spread over the period of the lease. Since the risks and rewards of ownership have not been transferred to the lessee, the assets held under these leases continue to be recognised in the company's financial statements.
| 2.3 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the statement of income and retained earnings.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. It also requires management to exercise judgment in applying the company's accounting policies. As such, the nature of estimation means that actual outcomes could differ from those estimates. Page 3
NAPPER SPORTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 1,050,000
| At 30 June 2025 | 1,050,000
The 2025 valuations were made by the directors, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 155,774 | 155,774
|  | 155,774 | 155,774
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 299,852 | 263,288
| Accruals and deferred income | 11,250 | 9,250
|  | 311,102 | 272,538
7. | Reserves
Profit and loss account Included in reserves carried forward are unrealised gains of £894,226 (2024: £894,226) relating to the revaluation of investment properties. Accordingly, there are non-distributable reserves of £894,226 (2024: £894,226) included in retained earnings carried forward.
Page 4