Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false The principal activity of the company is acting as an advertising agent 1 true true false 15177851 2024-10-01 2025-09-30 15177851 2023-10-01 2024-09-30 15177851 2025-09-30 15177851 2024-09-30 15177851 c:Director1 2024-10-01 2025-09-30 15177851 d:MotorVehicles 2024-10-01 2025-09-30 15177851 d:MotorVehicles 2025-09-30 15177851 d:MotorVehicles 2024-09-30 15177851 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 15177851 d:CurrentFinancialInstruments 2025-09-30 15177851 d:CurrentFinancialInstruments 2024-09-30 15177851 d:Non-currentFinancialInstruments 2025-09-30 15177851 d:Non-currentFinancialInstruments 2024-09-30 15177851 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15177851 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15177851 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 15177851 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 15177851 d:ShareCapital 2025-09-30 15177851 d:ShareCapital 2024-09-30 15177851 d:RetainedEarningsAccumulatedLosses 2025-09-30 15177851 d:RetainedEarningsAccumulatedLosses 2024-09-30 15177851 c:OrdinaryShareClass1 2024-10-01 2025-09-30 15177851 c:OrdinaryShareClass1 2025-09-30 15177851 c:OrdinaryShareClass1 2024-09-30 15177851 c:FRS102 2024-10-01 2025-09-30 15177851 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15177851 c:FullAccounts 2024-10-01 2025-09-30 15177851 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15177851 d:HirePurchaseContracts d:WithinOneYear 2025-09-30 15177851 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 15177851 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-09-30 15177851 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 15177851 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-09-30 15177851 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-09-30 15177851 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15177851 K9 MOTOR SPORT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
K9 MOTOR SPORT LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
K9 MOTOR SPORT LIMITED REGISTERED NUMBER: 15177851 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 650,958 |  | 424,229
|  |  | 650,958 |  | 424,229
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 276,721 |  | 29,428 |
Cash at bank and in hand | 6 | 5,335 |  | 4,430 |
|  | 282,056 |  | 33,858 |
Creditors: amounts falling due within one year | 7 | (615,145) |  | (426,898) |
Net current liabilities |  |  | (333,089) |  | (393,040)
Total assets less current liabilities |  |  | 317,869 |  | 31,189
Creditors: amounts falling due after more than one year | 8 |  | (456,474) |  | (161,177)
Net liabilities |  |  | (138,605) |  | (129,988)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1 |  | 1
Profit and loss account |  |  | (138,606) |  | (129,989)
|  |  | (138,605) |  | (129,988)
1
K9 MOTOR SPORT LIMITED REGISTERED NUMBER: 15177851 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 profit and loss account 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 by:
S R Payne
Director
Date: 31 July 2026
The notes on pages 3 to 7 form part of these financial statements. 2
K9 MOTOR SPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The company is a private company, limited by shares and registered in England and Wales, registration number 15177851. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The trading office address is Davro House Granites Farm, Granites Chase, Southend Road, Billericay, Essex, CM11 2UQ. The principal activity of the company is acting as an advertising agent. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the director has confirmed that he will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Turnover
Turnover from advertising activities is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover from advertising activities is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. 3
K9 MOTOR SPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
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 balance sheet 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:
|  |  |  | Motor vehicles | - | 4 years
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 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to a related party. 4
K9 MOTOR SPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 1).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 October 2024 | 485,000
| Additions | 431,723
| At 30 September 2025 | 916,723
| Depreciation |
| At 1 October 2024 | 60,771
| Charge for the period | 204,994
| At 30 September 2025 | 265,765
| Net book value |
| At 30 September 2025 | 650,958
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 478,333 | 194,065
5
K9 MOTOR SPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 2,400
| Other debtors | - | 25,000
| Prepayments and accrued income | 276,721 | 2,028
|  | 276,721 | 29,428
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,335 | 4,430
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 45,842 | 17,252
| Corporation tax | 11,051 | -
| Other taxation and social security | 23,997 | 38,558
| Obligations under finance lease and hire purchase contracts | 62,443 | 20,074
| Other creditors | 463,812 | 256,014
| Accruals and deferred income | 8,000 | 95,000
|  | 615,145 | 426,898
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 456,474 | 161,177
6
K9 MOTOR SPORT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 62,443 | 20,074
| Between 1-5 years | 456,474 | 161,177
|  | 518,917 | 181,251
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 -1) Ordinary share of £1.00 | 1 | 1
11. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £503 (2024 - £NIL). Contributions totalling £168 (2024 - £NIL) were payable to the fund at the balance sheet date.
12. | Related party transactions
| Included within other creditors is an amount totalling £460,949 (2024 - £255,861) due to a connected company. The loan is interest free and repayable on demand.
7