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Registered Number: 03885345
England and Wales
BERKHAMSTED SPORTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Berkhamsted Sports Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Berkhamsted Sports Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Berkhamsted Sports Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berkhamsted Sports Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Berkhamsted Sports Limited, as a body, in accordance with the terms of our engagement letter dated 14 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Berkhamsted Sports Limited and state those matters that we have agreed to state to the Board of Directors of Berkhamsted Sports Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berkhamsted Sports Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Berkhamsted Sports Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Berkhamsted Sports Limited. You consider that Berkhamsted Sports Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Berkhamsted Sports Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 31 March 2025. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 10 December 2025 1

Berkhamsted Sports Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 56,348 |  | 13,598
|  | 56,348 |  | 13,598
Current assets |  |  |
Stocks |  | 85,657 |  | 97,716
Debtors |  | 0 |  | 27,251
Cash at bank and in hand |  | 47,496 |  | 40,422
|  | 133,153 |  | 165,389
Creditors: amount falling due within one year |  | (112,657) |  | (129,677)
Net current assets |  | 20,496 |  | 35,712
Total assets less current liabilities |  | 76,844 |  | 49,310
Creditors: amount falling due after more than one year |  | (63,118) |  | (47,733)
Provisions for liabilities |  | (12,282) |  | (217)
Net assets |  | 1,444 |  | 1,360
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | 1,442 |  | 1,358
Shareholders' funds |  | 1,444 |  | 1,360
For the year ended 31 March 2025 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 10 December 2025 and were signed on its behalf by:
------------------------------- David Walden Director
2

Berkhamsted Sports Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information Berkhamsted Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 03885345, registration address C/O Kilvington Solicitiors, Westmorland House, Market Square, Kirkby Stephen, Cumbria, CA17 4QT. The trading address of the company is 250 High Street, Berkhamsted, Herts, HP4 1AQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation for the year comprises current and deferred 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 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 taxation 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0% Reducing Balance
Computer Equipment | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Land and Buildings |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | - |  | 8,511 |  | 10,000 |  | - |  | 18,511
Additions | 1,063 |  | 2,415 |  | - |  | 42,790 |  | 46,268
Disposals | - |  | (6,056) |  | - |  | - |  | (6,056)
At 31 March 2025 | 1,063 |  | 4,870 |  | 10,000 |  | 42,790 |  | 58,723
Depreciation
At 01 April 2024 | - |  | 4,913 |  | - |  | - |  | 4,913
Charge for year | 266 |  | 1,218 |  | - |  | 891 |  | 2,375
On disposals | - |  | (4,913) |  | - |  | - |  | (4,913)
At 31 March 2025 | 266 |  | 1,218 |  | - |  | 891 |  | 2,375
Net book values
Closing balance as at 31 March 2025 | 797 |  | 3,652 |  | 10,000 |  | 41,899 |  | 56,348
Opening balance as at 01 April 2024 | - |  | 3,598 |  | 10,000 |  | - |  | 13,598
The net book value of Land and Buildings, Motor Vehicles includes £ 51,899 (2024 £10,000) in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
5. | Advances and Credits D Walden The company made funds available to Mr Walden during the year, these sums were repaid in full by 15th November 2024 N Dufficy The company made funds available to Mr Dufficy during the year, these sums were repaid in full by 15th November 2024
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
D Walden | 12,969 |  | 0 |  | 0 |  | 12,969 |  | 0 |  | 0 |  | 0
N Dufficy | 12,969 |  | 0 |  | 0 |  | 12,969 |  | 0 |  | 0 |  | 0
| 25938 |  | 0 |  | 0 |  | 25938 |  | 0 |  | 0 |  | 0
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
D Walden | 0 |  | 12,969 |  | 0 |  | 0 |  | 0 |  | 0 |  | 12,969
N Dufficy | 0 |  | 12,969 |  | 0 |  | 0 |  | 0 |  | 0 |  | 12,969
| 0 |  | 25938 |  | 0 |  | 0 |  | 0 |  | 0 |  | 25938
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