Sunsport Coaching Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08794356

Sunsport Coaching Limited

Filleted Unaudited Financial Statements

31 December 2024

Sunsport Coaching Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	2

Sunsport Coaching Limited

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	4	11,768	14,638

Creditors: amounts falling due within one year	5	10,014	10,014
		--------	--------
Net current liabilities		10,014	10,014
		--------	--------
Total assets less current liabilities		1,754	4,624
		-------	-------

Capital and reserves

Called up share capital	150	150
Profit and loss account	1,604	4,474
	-------	-------
Shareholders funds	1,754	4,624
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 6 October 2025 , and are signed on behalf of the board by:

Mr S W Percival

Director

Company registration number: 08794356

Sunsport Coaching Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 2 Brunel Close, Stretford, Manchester, M32 0SR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment	-	20% reducing balance
Training equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2024 and 31 December 2024	7,387	48,845	56,232
	-------	--------	--------
Depreciation
At 1 January 2024	5,262	36,332	41,594
Charge for the year	370	2,500	2,870
	-------	--------	--------
At 31 December 2024	5,632	38,832	44,464
	-------	--------	--------
Carrying amount
At 31 December 2024	1,755	10,013	11,768
	-------	--------	--------
At 31 December 2023	2,125	12,513	14,638
	-------	--------	--------

5. Creditors: amounts falling due within one year

	2024	2023
	£	£
Other creditors	10,014	10,014
	--------	--------

6. Directors' advances, credits and guarantees

At the end of the accounting period, the directors loan accounts were no longer overdrawn.

7. Related party transactions

The company was under the control of the directors, Mr D Harwood, Mr S Percival and Mr D Percival throughout the period. They have equal shareholdings. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.