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Registered number: 09559294
Fun Pro UK Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Whyfield Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09559294
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 193,367 181,462
193,367 181,462
CURRENT ASSETS
Debtors 5 77,646 145,244
Cash at bank and in hand 423,995 257,866
501,641 403,110
Creditors: Amounts Falling Due Within One Year 6 (179,184 ) (73,004 )
NET CURRENT ASSETS (LIABILITIES) 322,457 330,106
TOTAL ASSETS LESS CURRENT LIABILITIES 515,824 511,568
Creditors: Amounts Falling Due After More Than One Year 7 - (412 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,972 ) -
NET ASSETS 481,852 511,156
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 481,851 511,155
SHAREHOLDERS' FUNDS 481,852 511,156
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Parker
Director
04/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fun Pro UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09559294 . The registered office is Unit 3A Wolston Lane, Ryton on Dunsmore, Coventry, CV8 3ES.
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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 years straight line
Plant & Machinery 25% straight line
Motor Vehicles 25% reducing balance
Computer Equipment 25% straight line
2.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 9)
10 9
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 - 260,444 105,591 18,791 384,826
Additions 14,670 63,291 - 606 78,567
Disposals - (2,192 ) - - (2,192 )
As at 30 April 2026 14,670 321,543 105,591 19,397 461,201
Depreciation
As at 1 May 2025 - 162,863 34,054 6,447 203,364
Provided during the period 780 42,298 17,883 4,737 65,698
Disposals - (1,228 ) - - (1,228 )
As at 30 April 2026 780 203,933 51,937 11,184 267,834
Net Book Value
As at 30 April 2026 13,890 117,610 53,654 8,213 193,367
As at 1 May 2025 - 97,581 71,537 12,344 181,462
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 64,079 66,229
Other debtors 13,567 79,015
77,646 145,244
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,333 1,505
Bank loans and overdrafts 391 4,680
Other creditors 130,637 429
Taxation and social security 45,823 66,390
179,184 73,004
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bounceback loans (Long term liabilities - creditors > 1 year) - 412
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 5