Registration number: 08239071

Active Tennis Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Active Tennis Limited

Company Information

Director

A D Mustill

Company secretary

A Mustill

Registered office

Suite 1B1 Argyle House Northside JoeL Street Northwood Hills Middlesex HA6 1NW

Active Tennis Limited

(Registration number: 08239071)
Abridged Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	2,889	2,389
Current assets
Debtors		14,046	22,308
Cash at bank and in hand		74,872	70,115
		88,918	92,423
Creditors: Amounts falling due within one year		(46,947)	(43,461)
Net current assets		41,971	48,962
Total assets less current liabilities		44,860	51,351
Creditors: Amounts falling due after more than one year		-	(8,333)
Provisions for liabilities		(722)	(598)
Net assets		44,138	42,420
Capital and reserves
Called up share capital		100	100
Retained earnings		44,038	42,320
Shareholders' funds		44,138	42,420

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 10 October 2025
 

Active Tennis Limited

(Registration number: 08239071)
Abridged Balance Sheet as at 31 July 2025

......................................... A D Mustill Director

Active Tennis Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Active Tennis Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% Straight Line Basis

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

Active Tennis Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

3	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 August 2024	6,850	6,850
Additions	2,212	2,212
At 31 July 2025	9,062	9,062
Depreciation
At 1 August 2024	4,461	4,461
Charge for the year	1,712	1,712
At 31 July 2025	6,173	6,173
Carrying amount
At 31 July 2025	2,889	2,889
At 31 July 2024	2,389	2,389

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	75	75	75	75
B Ordinary shares of £1 each	25	25	25	25
	100	100	100	100