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2022-09-30 04541185 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 04541185 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 04541185 frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:UnlistedNon-exchangeTraded 2021-09-30 04541185 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 04541185 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 04541185 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04541185 dpl-frs:CostSales 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales 2021-09-30 04541185 dpl-frs:CostSales 2022-09-30 04541185 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 04541185 frs-bus:Director1 2021-10-01 2022-09-30 04541185 frs-bus:Director1 2021-09-30 04541185 frs-bus:Director1 2022-09-30 04541185 frs-bus:Director2 2021-10-01 2022-09-30 04541185 frs-bus:Director2 2021-09-30 04541185 frs-bus:Director2 2022-09-30 04541185 frs-bus:CompanySecretary1 2021-10-01 2022-09-30 04541185 1 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 1 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 1 2022-09-30 04541185 2 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 2 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 2 2022-09-30 04541185 3 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 3 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 3 2022-09-30 04541185 4 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 4 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 4 2022-09-30 04541185 5 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 5 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 5 2022-09-30 04541185 6 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 6 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 6 2022-09-30 04541185 7 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 7 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 7 2022-09-30 04541185 8 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 8 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 8 2022-09-30 04541185 9 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 9 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 9 2022-09-30 04541185 10 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 10 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 10 2022-09-30 04541185 11 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 11 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 11 2022-09-30 04541185 12 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 12 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 12 2022-09-30 04541185 13 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 13 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 13 2022-09-30 04541185 14 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 14 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 14 2022-09-30 04541185 15 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 15 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 15 2022-09-30 04541185 16 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 16 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 16 2022-09-30 04541185 17 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 17 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 17 2022-09-30 04541185 18 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 18 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 18 2022-09-30 04541185 19 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 19 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 19 2022-09-30 04541185 20 2021-10-01 2022-09-30 04541185 frs-core:CurrentFinancialInstruments 20 2022-09-30 04541185 frs-core:Non-currentFinancialInstruments 20 2022-09-30 04541185 dpl-frs:Item1 2021-10-01 2022-09-30 04541185 dpl-frs:Item1 2021-09-30 04541185 dpl-frs:Item1 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 04541185 dpl-frs:Item2 2021-10-01 2022-09-30 04541185 dpl-frs:Item2 2021-09-30 04541185 dpl-frs:Item2 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 04541185 dpl-frs:Item3 2021-10-01 2022-09-30 04541185 dpl-frs:Item3 2021-09-30 04541185 dpl-frs:Item3 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 04541185 dpl-frs:Item4 2021-10-01 2022-09-30 04541185 dpl-frs:Item4 2021-09-30 04541185 dpl-frs:Item4 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 04541185 dpl-frs:Item5 2021-10-01 2022-09-30 04541185 dpl-frs:Item5 2021-09-30 04541185 dpl-frs:Item5 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 04541185 dpl-frs:Item6 2021-10-01 2022-09-30 04541185 dpl-frs:Item6 2021-09-30 04541185 dpl-frs:Item6 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 04541185 dpl-frs:Item7 2021-10-01 2022-09-30 04541185 dpl-frs:Item7 2021-09-30 04541185 dpl-frs:Item7 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 04541185 dpl-frs:Item8 2021-10-01 2022-09-30 04541185 dpl-frs:Item8 2021-09-30 04541185 dpl-frs:Item8 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 04541185 dpl-frs:Item9 2021-10-01 2022-09-30 04541185 dpl-frs:Item9 2021-09-30 04541185 dpl-frs:Item9 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 04541185 dpl-frs:Item10 2021-10-01 2022-09-30 04541185 dpl-frs:Item10 2021-09-30 04541185 dpl-frs:Item10 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 04541185 dpl-frs:Item11 2021-10-01 2022-09-30 04541185 dpl-frs:Item11 2021-09-30 04541185 dpl-frs:Item11 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 04541185 dpl-frs:Item12 2021-10-01 2022-09-30 04541185 dpl-frs:Item12 2021-09-30 04541185 dpl-frs:Item12 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04541185 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04541185 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04541185 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04541185 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04541185 1 2021-10-01 2022-09-30 04541185 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04541185
Running Bear Sports Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04541185
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,883 11,704
Tangible Assets 5 58,098 33,325
72,981 45,029
CURRENT ASSETS
Stocks 6 261,913 205,024
Debtors 7 49,871 22,226
Cash at bank and in hand 18,846 34,740
330,630 261,990
Creditors: Amounts Falling Due Within One Year 8 (251,006 ) (163,391 )
NET CURRENT ASSETS (LIABILITIES) 79,624 98,599
TOTAL ASSETS LESS CURRENT LIABILITIES 152,605 143,628
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,772 ) (1,894 )
NET ASSETS 150,833 141,734
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 150,832 141,733
SHAREHOLDERS' FUNDS 150,833 141,734
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Catriona Marshall
Director
20/11/2023
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
Running Bear Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04541185 . The registered office is 5 London Road, Alderley Edge, SK9 7JT.
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, and represents amounts receivable for goods supplied, stated net of discounts and value added tax.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, ususally on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequetn accumulated impairment losses.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Intangible assets 15% reducing balance
2.4. 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 15% reducing balance
Plant & Machinery 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all costs of purchase. costs of conversion and other costs incurred in bringing the stocks to their present location and condition. 
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Intangible Assets
Other
£
Cost
As at 1 October 2022 17,064
Additions 5,061
As at 30 September 2023 22,125
Amortisation
As at 1 October 2022 5,360
Provided during the period 1,882
As at 30 September 2023 7,242
Net Book Value
As at 30 September 2023 14,883
As at 1 October 2022 11,704
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 27,172 2,613 3,964 40,686 74,435
Additions - - 30,710 - 30,710
As at 30 September 2023 27,172 2,613 34,674 40,686 105,145
Depreciation
As at 1 October 2022 12,510 725 993 26,882 41,110
Provided during the period 2,199 283 1,384 2,071 5,937
As at 30 September 2023 14,709 1,008 2,377 28,953 47,047
Net Book Value
As at 30 September 2023 12,463 1,605 32,297 11,733 58,098
As at 1 October 2022 14,662 1,888 2,971 13,804 33,325
Page 4
Page 5
6. Stocks
2023 2022
£ £
Stock 261,913 205,024
261,913 205,024
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 34,654 15,467
Prepayments and accrued income 6,563 6,125
Other debtors 8,654 -
Corporation tax recoverable assets - 634
49,871 22,226
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 90,828 84,097
Other taxes and social security 1,299 3,568
VAT 12,170 7,227
Other creditors 142,802 66,999
Accruals and deferred income 3,907 1,500
251,006 163,391
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5