2024-06-012025-05-312025-05-31false14099784ON THE BALL SPORTS 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ON THE BALL SPORTS LIMITED

Registered Number
14099784
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

ON THE BALL SPORTS LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director

S Kelly

Registered Address

179 Park Lane
Poynton
SK12 1RH

Registered Number

14099784 (England and Wales)
ON THE BALL SPORTS LIMITED
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets313125
13125
Current assets
Debtors42,89716,703
Cash at bank and on hand508,026342,127
550,923358,830
Creditors amounts falling due within one year4(79,930)(66,615)
Net current assets (liabilities)470,993292,215
Total assets less current liabilities471,006292,340
Net assets471,006292,340
Capital and reserves
Called up share capital100100
Profit and loss account470,906292,240
Shareholders' funds471,006292,340
The financial statements were approved and authorised for issue by the Director on 7 August 2025, and are signed on its behalf by:
S Kelly
Director
Registered Company No. 14099784
ON THE BALL SPORTS LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current 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 profit and loss account 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20252024
Average number of employees during the year63
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 24339339
At 31 May 25339339
Depreciation and impairment
At 01 June 24214214
Charge for year112112
At 31 May 25326326
Net book value
At 31 May 251313
At 31 May 24125125
4.Creditors: amounts due within one year

2025

2024

££
Taxation and social security78,23165,969
Other creditors1,699646
Total79,93066,615
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.