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# WORLD FITNESS FEDERATION UK CIC

## Company limited by guarantee

## Company Registration Number:
16079993 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 14 November 2024

## End date: 30 November 2025

# WORLD FITNESS FEDERATION UK CIC

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# WORLD FITNESS FEDERATION UK CIC

## Profit And Loss Account

for the Period Ended 30 November 2025

| 13 months to 30 November 2025
--- | ---
| £
Turnover: | 23,671 |
Cost of sales: | ( 15,091 ) |
Gross profit(or loss): | 8,580
Administrative expenses: | ( 8,074 ) |
Operating profit(or loss): | 506
Interest receivable and similar income: | 17 |
Profit(or loss) before tax: | 523
Tax: | ( 99 ) |
Profit(or loss) for the financial year: | 424

# WORLD FITNESS FEDERATION UK CIC

## Balance sheet

As at 30 November 2025

| Notes | 13 months to 30 November 2025
--- | --- | ---
|  | £
Fixed assets
Intangible assets: |  | 0 |
Tangible assets: |  | 0 |
Investments: |  | 0 |
Total fixed assets: |  | 0
Current assets
Stocks: |  | 0 |
Debtors: |  | 0 |
Cash at bank and in hand: |  | 4,085 |
Investments: |  | 0 |
Total current assets: |  | 4,085
Prepayments and accrued income: |  | 0 |
Creditors: amounts falling due within one year: | 3 | ( 3,661 ) |
Net current assets (liabilities): |  | 424
Total assets less current liabilities: |  | 424
Creditors: amounts falling due after more than one year: |  | 0 |
Provision for liabilities: |  | 0 |
Accruals and deferred income: |  | 0 |
Total net assets (liabilities): |  | 424
Members' funds
Profit and loss account: |  | 424 |
Total members' funds: |  | 424

The notes form part of these financial statements

# WORLD FITNESS FEDERATION UK CIC

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 14 August 2026
and signed on behalf of the board by:

Name: Kelley Szostak
Status: Director

The notes form part of these financial statements

# WORLD FITNESS FEDERATION UK CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Other 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. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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. 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. 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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. 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.

# WORLD FITNESS FEDERATION UK CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 13 months to 30 November 2025
  --- | ---
  Average number of employees during the period | 1 |

# WORLD FITNESS FEDERATION UK CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Creditors: amounts falling due within one year note

| 13 months to 30 November 2025
--- | ---
| £
Bank loans and overdrafts | 0 |
Amounts due under finance leases and hire purchase contracts | 0 |
Trade creditors | 0 |
Taxation and social security | 99 |
Accruals and deferred income | 0 |
Other creditors | 3,562 |
Total | 3,661

# WORLD FITNESS FEDERATION UK CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Loans to directors

Name of director receiving advance or credit: | Kelley Szostak
Description of the transaction:
The Director has provided an interest free loan to the company which has a balance due to them at the year-end of £2,312 (30 November 2024 - £-) included in creditors falling due within one year.
| £
--- | ---
Balance at |
Advances or credits made: | 2,312
Advances or credits repaid: |
Balance at 30 November 2025 | 2,312

# COMMUNITY INTEREST ANNUAL REPORT

### WORLD FITNESS FEDERATION UK CIC

### Company Number: 16079993 (England and Wales)

### Year Ending: 30 November 2025

Company activities and impact

PART 1 - GENERAL DESCRIPTION OF THE COMPANY’S ACTIVITIES AND IMPACT During the financial year, World Fitness Federation UK CIC continued to develop and operate as a UK bodybuilding and fitness federation, providing opportunities for individuals to participate in competitive bodybuilding, fitness and related performance categories. The company’s activities included organising and promoting bodybuilding and fitness competitions, providing athlete membership and registration services, administering competition categories and judging criteria, and providing information, education and support to athletes before and during competitions. The company also supported competitors through show-day services and guidance, including information relating to competition preparation, class selection, registration and event participation. A significant part of the company’s community benefit during the year was the provision of six free information and education sessions for both disabled and able-bodied athletes. These sessions were provided without charge and gave athletes access to comprehensive guidance and information covering areas including health, nutrition, training, posing and competition preparation. The sessions were designed to improve athletes’ knowledge, confidence and ability to participate safely and effectively in the sport, while ensuring that access to relevant education and expert guidance was not restricted by an individual’s ability or financial circumstances. The company also provided opportunities for UK athletes to progress from domestic competition to international representation. During the year, WFF UK supported more than a dozen disabled and able-bodied UK athletes on international trips, enabling them to represent the United Kingdom at international competitions. This provided athletes with opportunities to compete at a higher level, gain international experience and represent their country, while also promoting inclusion and demonstrating that disability should not be a barrier to participation or achievement in competitive sport. During the year, WFF UK also organised and hosted an international competition which welcomed hundreds of athletes from around the world. The event provided a significant opportunity for UK and international athletes to compete alongside one another in an inclusive sporting environment, while promoting the UK as a destination for international fitness and bodybuilding competition. The event also helped create connections between athletes, officials, coaches and other participants from different countries and backgrounds. Through these activities, WFF UK seeks to promote physical fitness, health, nutrition, personal development, discipline, confidence, achievement, inclusion and positive community engagement. Emphasis is placed on providing opportunities for disabled athletes alongside able-bodied athletes and ensuring that participation and development within the sport are accessible to a broad range of people.

Consultation with stakeholders

The company’s principal stakeholders are its athletes and members, competitors, coaches and representatives, judges and officials, event and service providers, spectators, venue partners and other organisations involved in the delivery and development of WFF UK activities. Stakeholder engagement takes place primarily through direct communication with athletes and members, including enquiries and feedback received by email and through the company’s website, together with communication surrounding event registration, competition categories, show-day arrangements and athlete support. The company also provides published information, FAQs, class criteria, entry rules and guidance to help stakeholders understand and participate in WFF UK activities Feedback and enquiries from stakeholders are considered by the director and WFF UK committee when administering competitions and developing the company’s services and procedures. Where appropriate, issues raised by athletes and other stakeholders are addressed directly, including providing clarification and assistance regarding registration, class selection, competition rules and show day arrangements. The company continues to use stakeholder feedback and direct engagement to improve the experience of competitors and other participants and to ensure that its activities remain inclusive, accessible, safe and supportive.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
14 August 2026

And signed on behalf of the board by:
Name: Kelley Szostak
Status: Director