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REGISTERED NUMBER: 07015909 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

Integral Sports Limited

Integral Sports Limited (Registered number: 07015909)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 6


Integral Sports Limited (Registered number: 07015909)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 136,024 135,801
Investments 5 1 1
136,025 135,802

Current assets
Stocks 17,237 20,999
Debtors 6 34,552 43,306
Cash at bank 5,794 332
57,583 64,637
Creditors
Amounts falling due within one year 7 22,537 13,894
Net current assets 35,046 50,743
Total assets less current liabilities 171,071 186,545

Creditors
Amounts falling due after more than
one year

8

450

1,729
Net assets 170,621 184,816

Capital and reserves
Called up share capital 9 100 100
Retained earnings 170,521 184,716
Shareholders' funds 170,621 184,816

Integral Sports Limited (Registered number: 07015909)

BALANCE SHEET - continued
30 September 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 June 2025 and were signed by:





Mr M Roberts - Director


Integral Sports Limited (Registered number: 07015909)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Integral Sports Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07015909

Registered office: 38 Antony Road
Torpoint
Cornwall
PL11 2JR

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Integral Sports Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts invoiced in respect of goods net of value added tax. Turnover is recognised at the point of sale.

Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold landNil
Freehold building2% on cost
Computer equipment20% on cost
Fixtures, fittings and equipment15% reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


Integral Sports Limited (Registered number: 07015909)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Integral Sports Limited (Registered number: 07015909)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
Cost
At 1 October 2023 132,572 6,069 1,055 139,696
Additions - - 1,830 1,830
At 30 September 2024 132,572 6,069 2,885 141,526
Depreciation
At 1 October 2023 1,200 1,820 875 3,895
Charge for year 200 910 497 1,607
At 30 September 2024 1,400 2,730 1,372 5,502
Net book value
At 30 September 2024 131,172 3,339 1,513 136,024
At 30 September 2023 131,372 4,249 180 135,801

Included in cost of land and buildings is freehold land of £ 116,734 (2023 - £ 116,734 ) which is not depreciated.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaki
£   
Cost
At 1 October 2023
and 30 September 2024 1
Net book value
At 30 September 2024 1
At 30 September 2023 1

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Integral Properties (SW) Limited
Registered office: 38 Antony Road, Torpoint, Cornwall, PL11 2JR
Nature of business: Property rental
%
Class of shares: holding
Ordinary 100.00

Integral Sports Limited (Registered number: 07015909)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 68 1,541
Amounts owed by group undertakings 33,934 40,841
Other debtors 550 924
34,552 43,306

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,200 1,200
Other creditors 21,337 12,694
22,537 13,894

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 450 1,729

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary shares £1 100 100

10. RELATED PARTY DISCLOSURES

As at the balance sheet date the company owed Mr M Roberts, its director and shareholder £13,945.

No interest was charged on the loan, and it carried no fixed term of repayment.

As at the balance sheet date the company was owed £33,934 by Integral Properties (SW) Limited, its subsidiary company.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Roberts.