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07852827 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 07852827
Sporting Wholesale Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Abbey Digitax LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07852827
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,433,867 1,385,577
1,433,867 1,385,577
CURRENT ASSETS
Stocks 5 6,604,365 4,166,437
Debtors 6 412,293 781,043
Cash at bank and in hand 92,523 138,667
7,109,181 5,086,147
Creditors: Amounts Falling Due Within One Year 7 (4,600,005 ) (1,558,178 )
NET CURRENT ASSETS (LIABILITIES) 2,509,176 3,527,969
TOTAL ASSETS LESS CURRENT LIABILITIES 3,943,043 4,913,546
Creditors: Amounts Falling Due After More Than One Year 8 (1,284,911 ) (1,706,049 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (39,795 ) (36,995 )
NET ASSETS 2,618,337 3,170,502
CAPITAL AND RESERVES
Called up share capital 11 1,000,000 1,000,000
Profit and Loss Account 1,618,337 2,170,502
SHAREHOLDERS' FUNDS 2,618,337 3,170,502
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For the year ending 31 December 2022 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 Eddy Eliaz
Director
13/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Sporting Wholesale Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07852827 . The registered office is Unit 3, The Quad, Great Marlings, Luton, LU2 8EF.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:
Freehold 0%
Leasehold 0%
Motor Vehicles 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 22 (2021: 22)
22 22
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 1,190,867 131,207 357,456 1,679,530
Additions - - 129,181 129,181
As at 31 December 2022 1,190,867 131,207 486,637 1,808,711
Depreciation
As at 1 January 2022 - 77,497 216,456 293,953
Provided during the period - 13,410 67,481 80,891
As at 31 December 2022 - 90,907 283,937 374,844
Net Book Value
As at 31 December 2022 1,190,867 40,300 202,700 1,433,867
As at 1 January 2022 1,190,867 53,710 141,000 1,385,577
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5. Stocks
2022 2021
£ £
Finished goods 6,604,365 4,166,437
6,604,365 4,166,437
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 201,606 214,398
Other debtors 210,687 566,645
412,293 781,043
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 111,181 26,300
Bank loans and overdrafts 759,254 527,000
Corporation tax 63,582 185,492
Other taxes and social security 611,359 -
Other creditors 574,321 43,293
Accruals 11,183 12,800
Director's loan account 386,714 -
Amounts owed to group undertakings 1,762,775 579,157
Amounts owed to associated Company (Current liabilities - creditors < 1 year) 319,636 184,136
4,600,005 1,558,178
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 630,000 1,706,049
Other loans 654,911 -
1,284,911 1,706,049
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2022 2021
£ £
Other timing differences 39,795 36,995
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10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2022 36,995 36,995
Additions 2,800 2,800
Balance at 31 December 2022 39,795 39,795
11. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000,000 1,000,000
12. Dividends
2022 2021
£ £
On equity shares:
Final dividend paid 750,000 250,000
750,000 250,000
13. Ultimate Controlling Party
The company's ultimate controlling Company is Sporting Wholesale Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
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