RBR Badminton Shoot Limited

	Page
Directors' Report	1—2
Independent Auditor's Report	3—5
Statement of Income and Retained Earnings	6
Balance Sheet	7
Notes to the Financial Statements	8—13

The directors present their report and the financial statements for the year ended 28 February 2026.

Principal Activity

The company's principal activity continues to be leasing and managing a sporting estate.

Directors

The directors who held office during the year were as follows:

G L Stephenson
J W Duncan
P Wolstenholme	Resigned	11/07/2025
A H Murray
H C Parker

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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RBR Badminton Shoot Limited

Directors' Report (continued)

For The Year Ended 28 February 2026

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, James Cowper Kreston Audit, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

By order of the board

H C Parker

Company Secretary

27th July 2026

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Independent Auditor's Report

to the Members of

RBR Badminton Shoot Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of RBR Badminton Shoot Limited for the year ended 28 February 2026 which comprise the Statement of Comprehensive Income, Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 28 February 2026 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

RBR Badminton Shoot Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 1—2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.

The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows:

Enquiry of management and those charged with governance around actual and potential litigation and claims;
Enquiry of management and those charged with governance to identify any material instances of noncompliance with laws and regulations;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Independent Auditor's Report (continued)

to the Members of

RBR Badminton Shoot Limited

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Darren O’Connor BSc (Hons), FCCA, ACA (Senior Statutory Auditor)

for and on behalf of James Cowper Kreston Audit , Statutory Auditor

27th July 2026

James Cowper Kreston Audit

2 Communications Road

Greenham Business Park

Newbury

Berkshire

RG19 6AB

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RBR Badminton Shoot Limited

Statement of Income and Retained Earnings

For The Year Ended 28 February 2026

Statement of Income and Retained Earnings

		2026	2025
	Notes	£	£
TURNOVER		835,775	727,646
Cost of sales		(589,905 )	(602,238 )

GROSS PROFIT		245,870	125,408

Administrative expenses		(185,306 )	(222,248 )

OPERATING PROFIT/(LOSS)		60,564	(96,840 )
Profit on disposal of fixed assets		6,956	-
Other interest receivable and similar income	6	1,627	1,907
Interest payable and similar charges		-	-

PROFIT/(LOSS) BEFORE TAXATION		69,147	(94,933 )
Tax on Profit/(loss)	7	(6,012 )	18,680

PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR		63,135	(76,253 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR		-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR		63,135	(76,253)

RETAINED EARNINGS
As at 1 March 2025		(272,269 )	(196,016 )
As at 28 February 2026		(209,134 )	(272,269 )

The notes on pages 8 to 13 form part of these financial statements.

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RBR Badminton Shoot Limited

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 13791487

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	8		61,814		64,399

			61,814		64,399
CURRENT ASSETS
Debtors	9	19,233		33,451
Cash at bank and in hand		176,340		125,289

		195,573		158,740
Creditors: Amounts Falling Due Within One Year	10	(421,069 )		(449,309 )

NET CURRENT ASSETS (LIABILITIES)			(225,496 )		(290,569 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(163,682 )		(226,170 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	11		(15,452 )		(16,099 )

NET LIABILITIES			(179,134 )		(242,269 )

CAPITAL AND RESERVES
Called up share capital	13		30,000		30,000
Profit and Loss Account			(209,134 )		(272,269 )

SHAREHOLDERS' FUNDS			(179,134)		(242,269)

On behalf of the board

A H Murray

Director

27th July 2026

The notes on pages 8 to 13 form part of these financial statements.

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RBR Badminton Shoot Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

RBR Badminton Shoot Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13791487 . The registered office is 25 High Street, Hungerford, Berkshire, RG17 0NF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods

supplied or services rendered, net of returns, discounts and value added taxes.

Turnover represents the invoice value of fees and commissions earned by the company arranging events and recognised within the period to which the income is earned with an appropriate proportion of income deferred to the following period, according to the date of the event.

Interest income is recognised using the effective interest rate method.

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

2.3. Tangible Fixed Assets and Depreciation

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 and Residual Values

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:

Plant & Machinery	between 3 and 5 years
Fixtures & Fittings	between 3 and 5 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.

Subsequent additions

The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is disposed.

Repairs and maintenance are charged to administrative expenses in the period in which they are incurred.

Subsequent disposals

Assets which, in the opinion of the management, have come to the end of their useful lives are disposed of. Gains and losses ondisposed assets are entered' in the income statement and shown in the operating profit/(loss) disclosure.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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RBR Badminton Shoot Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	4,300	3,700

4. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2026	2025
	£	£
Wages and salaries	149,865	148,694
Social security costs	9,722	6,671
Other pension costs	5,115	6,725

	164,702	162,090

The company is managed by its parent Roxton Bailey Robinson Limited and all director's emoluments are borne by the parent or its ultimate parent RBR Group Limited.

5. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

6. Interest Receivable and Similar Income

	2026	2025
	£	£
Bank interest receivable	1,627	1,907

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RBR Badminton Shoot Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Tax on Profit

The tax charge/(credit) on the profit/(loss) for the year was as follows:

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	6,659	-
Prior period adjustment			-	3

			6,659	3
Deferred Tax
Deferred taxation			(647 )	(18,683 )


Total tax charge for the period			6,012	(18,680 )

The actual charge/(credit) for the year can be reconciled to the expected charge/(credit) for the year based on the profit/(loss) and the standard rate of corporation tax as follows:

	2026	2025
	£	£
Profit before tax	69,147	(94,933)

Tax on profit at 25% (UK standard rate)	17,287	(23,733 )
Goodwill/depreciation not allowed for tax	9,869	19,016
Expenses not deductible for tax purposes	112	187
Capital allowances	(11,226 )	(333 )
Short term timing differences	(647 )	(18,683 )
Prior period adjustment	-	3
Difference in tax rates	(65 )	-
Group relief	(9,318 )	4,863

Total tax charge for the period	6,012	(18,680)

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RBR Badminton Shoot Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2025	261,359	8,538	269,897
Additions	44,902	-	44,902
Disposals	(37,310 )	-	(37,310 )

As at 28 February 2026	268,951	8,538	277,489

Depreciation
As at 1 March 2025	200,476	5,022	205,498
Provided during the period	44,736	1,707	46,443
Disposals	(36,266 )	-	(36,266 )

As at 28 February 2026	208,946	6,729	215,675

Net Book Value
As at 28 February 2026	60,005	1,809	61,814

As at 1 March 2025	60,883	3,516	64,399

9. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	18,876
Prepayments and accrued income	8,793	9,873
VAT	-	4,702
Amounts owed by group undertakings	10,440	-

	19,233	33,451

10. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,241	17,909
Corporation tax	6,659	-
Other taxes and social security	1,901	2,309
VAT	5,041	-
Accruals and deferred income	13,406	57,320
Amounts owed to group undertakings	384,821	371,771

	421,069	449,309

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RBR Badminton Shoot Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

11. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	15,452	16,099

12. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 March 2025	16,099	16,099
Utilised	(647 )	(647)

Balance at 28 February 2026	15,452	15,452

13. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
30,000 Ordinary A shares of £ 1.00 each	30,000	30,000

14. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	41,000	50,000
Later than one year and not later than five years	164,000	200,000
Later than five years	37,583	95,833

	242,583	345,833

15. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £5,115 (2025: £6,725).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

16. Reserves

	Profit and Loss Account
	£
As at 1 March 2025	(272,269 )
Profit for the year and total comprehensive income	63,135

As at 28 February 2026	(209,134 )

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RBR Badminton Shoot Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

17. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

18. Controlling Parties

The company's immediate parent undertaking is Roxton Bailey Robinson Limited .

The ultimate parent undertaking is RBR Group Limited (incorporated in England & Wales). Its registered office is The Courtyard, 25 high Street, Hungerford, RG17 0NF .

Copies of the group accounts may be obtained from the company's registered office.

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