REGISTERED NUMBER: 10292958 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARH SPORTS EQUIPMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R N Haylock

REGISTERED OFFICE:

31 High Street

Haverhill

United Kingdom

Suffolk

CB9 8AD

REGISTERED NUMBER:

10292958 (England and Wales)

ACCOUNTANTS:

Streets Hackett Griffey LLP

Accountants & Business Advisers

31 High Street

Haverhill

Suffolk

CB9 8AD

FIXED ASSETS

Intangible assets

4

2,945

5,490

Tangible assets

5

4,309

5,746

7,254

11,236

CURRENT ASSETS

Stocks

4,494

13,027

Debtors

6

27,886

22,919

Cash at bank

19,430

16,740

51,810

52,686

CREDITORS

Amounts falling due within one year

7

19,799

39,779

NET CURRENT ASSETS

32,011

12,907

TOTAL ASSETS LESS CURRENT LIABILITIES

39,265

24,143

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

39,264

24,142

39,265

24,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2025 and were signed by:

R N Haylock - Director

1.	STATUTORY INFORMATION

ARH Sports Equipment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,450

AMORTISATION

At 1 April 2024

19,960

Amortisation for year

2,545

At 31 March 2025

22,505

NET BOOK VALUE

At 31 March 2025

2,945

At 31 March 2024

5,490

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

48,469

324

48,793

DEPRECIATION

At 1 April 2024

42,761

286

43,047

Charge for year

1,427

10

1,437

At 31 March 2025

44,188

296

44,484

NET BOOK VALUE

At 31 March 2025

4,281

28

4,309

At 31 March 2024

5,708

38

5,746

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,078

22,022

Other debtors

808

897

27,886

22,919

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

11,591

6,315

Amounts owed to associates

-

25,000

Taxation and social security

7,151

3,976

Other creditors

1,057

4,488

19,799

39,779