Warrington Trophy World Ltd iXBRL

Warrington Trophy World Ltd

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 March 2026

Warrington Trophy World Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Mr Andrew Sutcliffe
	Mrs Jeanette Sutcliffe


Company Registration Number	07576190


Registered Office and Business Address	31 Irwell Road
	Warrington
	Cheshire
	WA4 6BA
	England


Accountants	Bridgeman Accountants Ltd
	23 Bridgeman Terrace
	Wigan
	Lancashire
	WN1 1SX

Warrington Trophy World Ltd

DIRECTORS' REPORT

for the financial year ended 31 March 2026

The directors present their report and the unaudited financial statements for the financial year ended 31 March 2026.

Directors

The directors who served during the financial year are as follows:

Mr Andrew Sutcliffe

Mrs Jeanette Sutcliffe

There were no changes in shareholdings between 31 March 2026 and the date of signing the financial statements.

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election.

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 and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

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.

Special provisions relating to small companies

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

On behalf of the board

___________________________

Mr Andrew Sutcliffe

Director

___________________________

Mrs Jeanette Sutcliffe

Director

4 August 2026

Warrington Trophy World Ltd

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 March 2026

	2026	2025
Notes	£	£

Turnover	299,870	322,652

Cost of sales	(91,853)	(136,606)
	─────────	─────────
Gross profit	208,017	186,046

Administrative expenses	(123,358)	(106,779)
	─────────	─────────
Operating profit	84,659	79,267

Interest receivable and similar income	1,446	2,632
Interest payable and similar expenses	(49)	(88)
	─────────	─────────
Profit before taxation	86,056	81,811

Tax on profit	(16,795)	(17,632)
	─────────	─────────
Profit for the financial year	69,261	64,179
	─────────	─────────
Total comprehensive income	69,261	64,179
	═════════	═════════

Warrington Trophy World Ltd

Company Registration Number: 07576190

BALANCE SHEET

as at 31 March 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets

63,217

38,735

─────────

Current Assets

Stocks

19,007

17,660

Debtors

260,485

40,613

Cash and cash equivalents

53,013

190,781

─────────

332,505

249,054

─────────

Creditors: amounts falling due within one year

(120,667)

(58,995)

─────────

Net Current Assets

211,838

190,059

─────────

Total Assets less Current Liabilities

275,055

228,794

═════════

Capital and Reserves

Called up share capital

Retained earnings

275,053

228,792

─────────

Equity attributable to owners of the company

275,055

228,794

═════════

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).

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 4 August 2026 and signed on its behalf by

________________________________

Mr Andrew Sutcliffe

Director

________________________________

Mrs Jeanette Sutcliffe

Director

Warrington Trophy World Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Warrington Trophy World Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 07576190. The registered office of the company is 31 Irwell Road, Warrington, Cheshire, WA4 6BA, England which is also the principal place of business of the company. Trophy supply & engraving The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Reducing balance

Fixtures, fittings and equipment

24% Reducing balance

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Dividends

Dividends allocated to share-holders

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 8, (2025 - 7).

2026

2025

Number

Number

Employees

═════════


4.	Tangible assets
		Plant and	Fixtures,	Motor	Total
		machinery	fittings and	vehicles
			equipment
		£	£	£	£
	Cost
	At 1 April 2025	51,243	7,985	29,583	88,811
	Additions	24,135	1,584	20,999	46,718
	Disposals	-	-	(29,583)	(29,583)
		─────────	─────────	─────────	─────────
	At 31 March 2026	75,378	9,569	20,999	105,946
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 April 2025	27,574	5,399	17,103	50,076
	Charge for the financial year	5,915	779	3,062	9,756
	On disposals	-	-	(17,103)	(17,103)
		─────────	─────────	─────────	─────────
	At 31 March 2026	33,489	6,178	3,062	42,729
		─────────	─────────	─────────	─────────
	Net book value
	At 31 March 2026	41,889	3,391	17,937	63,217
		═════════	═════════	═════════	═════════
	At 31 March 2025	23,669	2,586	12,480	38,735
		═════════	═════════	═════════	═════════

Stocks

2026

2025

Work in progress

3,700

3,700

Finished goods and goods for resale

15,307

13,960

─────────

19,007

17,660

═════════

The replacement cost of stock did not differ significantly from the figures shown.


6.	Debtors	2026	2025
		£	£

	Trade debtors	7,881	40,613
	Amounts owed by group undertakings	225,889	-
	Prepayments and accrued income	26,715	-
		─────────	─────────
		260,485	40,613
		═════════	═════════


7.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Bank loan	50,834	2,833
	Trade creditors	10,805	3,075
	Taxation (Note 8)	26,506	21,061
	Directors' current accounts	15,635	21,741
	Other creditors	160	-
	Accruals and deferred income	16,727	10,285
		─────────	─────────
		120,667	58,995
		═════════	═════════


8.	Taxation	2026	2025
		£	£

	Creditors:
	VAT	8,798	2,553
	Corporation tax	16,795	17,632
	PAYE / NI	913	876
		─────────	─────────
		26,506	21,061
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2026.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.