REGISTERED NUMBER: 03842200 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Sportsfactory Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Burslem

SECRETARY:

I Burslem

REGISTERED OFFICE:

The Barn

163a Glazebrook Lane

Glazebrook

Warrington

Cheshire

WA3 5AZ

REGISTERED NUMBER:

03842200 (England and Wales)

ACCOUNTANTS:

Voisey & Co LLP

Chartered Accountants

8 Winmarleigh Street

Warrington

Cheshire

WA1 1JW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

404,420

414,021

404,420

414,021

CURRENT ASSETS

Stocks

6

117,102

64,051

Debtors

7

271,923

603,628

Cash at bank and in hand

81,478

156,173

470,503

823,852

CREDITORS

Amounts falling due within one year

8

(520,394

)

(891,142

)

NET CURRENT LIABILITIES

(49,891

)

(67,290

)

TOTAL ASSETS LESS CURRENT LIABILITIES

354,529

346,731

CREDITORS

Amounts falling due after more than one year

9

(14,507

)

(45,303

)

NET ASSETS

340,022

301,428

CAPITAL AND RESERVES

Called up share capital

12

65

65

Share premium

13

164,962

164,962

Revaluation reserve

13

128,852

132,431

Capital redemption reserve

13

35

35

Retained earnings

13

46,108

3,935

SHAREHOLDERS' FUNDS

340,022

301,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 10 December 2025 and were signed by:

I Burslem - Director

1.	STATUTORY INFORMATION

Sportsfactory Consulting Limited 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 (£).

Monetary amounts in these financial statements shall be rounded to the nearest £.

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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The key assumptions concerning the future and other key sources of estimation include uncertainties at the reporting date, which may have a risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial periods, are discussed below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for sale of goods and/or services in the ordinary nature of business. Turnover is shown net of Value Added Tax.

Intangible assets

Patents are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives.

Websites are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of three years.

Tangible fixed assets

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

Land & buildings

-

2% on cost

Plant and machinery

-

25% on cost and 10% on cost

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 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 tax

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Employee benefits

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Website

licences

development

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

35,146

9,000

44,146

AMORTISATION

At 1 October 2024

and 30 September 2025

35,146

9,000

44,146

NET BOOK VALUE

At 30 September 2025

-

-

-

At 30 September 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Land &

Plant and

buildings

machinery

Totals

£

£

£

COST

At 1 October 2024

550,000

114,482

664,482

Additions

-

2,503

2,503

At 30 September 2025

550,000

116,985

666,985

DEPRECIATION

At 1 October 2024

137,500

112,961

250,461

Charge for year

11,000

1,104

12,104

At 30 September 2025

148,500

114,065

262,565

NET BOOK VALUE

At 30 September 2025

401,500

2,920

404,420

At 30 September 2024

412,500

1,521

414,021

6.

STOCKS

30.9.25

30.9.24

£

£

Stocks

117,102

64,051

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

263,412

595,886

Prepayments

8,511

7,742

271,923

603,628

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 10)

78,806

37,123

Trade creditors

347,040

791,278

Tax

13,640

23,780

Social security and other taxes

6,454

6,408

VAT

22,255

443

Other creditors

3,256

3,306

Directors' current accounts

1,001

1

Accruals and deferred income

47,942

28,803

520,394

891,142

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 10)

14,507

45,303

10.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

48,451

4,374

Bank loans

30,355

32,749

78,806

37,123

Amounts falling due between one and two years:

Bank loans - 1-2 years

14,507

30,796

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

14,507

11.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank overdrafts

48,451

4,374

Bank loans

44,862

78,052

93,313

82,426

Security for the bank loans has been given to the bank over the assets of the business.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

42

A Ordinary

£1

42

42

23

B Ordinary

£1

23

23

65

65

13.

RESERVES

Capital

Retained

Share

Revaluation

redemption

earnings

premium

reserve

reserve

Totals

£

£

£

£

£

At 1 October 2024

3,935

164,962

132,431

35

301,363

Profit for the year

39,594

39,594

Dividends

(1,000

)

(1,000

)

Transfer of realised profit

3,579

-

(3,579

)

-

-

At 30 September 2025

46,108

164,962

128,852

35

339,957