1 May 2024 v2025.82.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP133284802024-05-012025-04-30133284802025-04-30133284802024-04-3013328480core:WithinOneYear2025-04-3013328480core:WithinOneYear2024-04-3013328480core:AfterOneYear2025-04-3013328480core:ShareCapital2025-04-3013328480core:ShareCapital2024-04-3013328480core:RetainedEarningsAccumulatedLosses2025-04-3013328480core:RetainedEarningsAccumulatedLosses2024-04-3013328480bus:Director12024-05-012025-04-3013328480bus:RegisteredOffice2024-05-012025-04-3013328480core:FurnitureFittings2024-05-012025-04-3013328480core:OfficeEquipment2024-05-012025-04-3013328480core:MotorVehicles2024-05-012025-04-3013328480core:PlantMachinery2024-05-012025-04-3013328480core:PlantMachinery2024-05-0113328480core:PlantMachinery2025-04-3013328480core:PlantMachinery2024-04-301332848012024-05-012025-04-30133284802023-05-012024-04-3013328480countries:EnglandWales2024-05-012025-04-3013328480bus:AuditExempt-NoAccountantsReport2024-05-012025-04-3013328480bus:PrivateLimitedCompanyLtd2024-05-012025-04-3013328480bus:SmallEntities2024-05-012025-04-3013328480bus:FullAccounts2024-05-012025-04-30
Company registration number:
13328480
Sports Pitches Ltd
Unaudited Filleted Financial Statements for the year ended
30 April 2025
Sports Pitches Ltd
Statement of Financial Position
30 April 2025
20252024
Note££
Fixed assets    
Tangible assets 5
17,900
 
10,824
 
Current assets    
Debtors 6
28,190
 
10,881
 
Cash at bank and in hand
41,798
 
50,998
 
69,988
 
61,879
 
Creditors: amounts falling due within one year 7
(35,119
)
(50,458
)
Net current assets
34,869
 
11,421
 
Total assets less current liabilities 52,769   22,245  
Creditors: amounts falling due after more than one year 8
(12,898
) -  
Net assets
39,871
 
22,245
 
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
39,870
 
22,244
 
Shareholders funds
39,871
 
22,245
 
For the year ending
30 April 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
5 December 2025
, and are signed on behalf of the board by:
S Holden
Director
Company registration number:
13328480
Sports Pitches Ltd
Notes to the Financial Statements
Year ended
30 April 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Rossendale
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
15% reducing balance
Office equipment
33% reducing balance
Motor vehicles
33% reducing balance
Plant and machinery
25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 May 2024
24,151
 
Additions
13,391
 
At
30 April 2025
37,542
 
Depreciation  
At
1 May 2024
13,327
 
Charge
6,315
 
At
30 April 2025
19,642
 
Carrying amount  
At
30 April 2025
17,900
 
At 30 April 2024
10,824
 

6 Debtors

20252024
££
Trade debtors
25,987
 
8,678
 
Other debtors
2,203
 
2,203
 
28,190
 
10,881
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts -  
13,142
 
Trade creditors
16,475
 
556
 
Taxation and social security
10,243
 
17,927
 
Other creditors
8,401
 
18,833
 
35,119
 
50,458
 

8 Creditors: amounts falling due after more than one year

20252024
££
Other creditors
12,898
  -