Registered number
06230999
Sports (UK) Limited
Filleted Accounts
30 September 2025
Sports (UK) Limited
Registered number: 06230999
Balance Sheet
as at 30 September 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 30,160 30,160
Tangible assets 4 60,847 67,999
91,007 98,159
Current assets
Debtors 5 105,077 107,302
Cash at bank and in hand 26,908 32,727
131,985 140,029
Creditors: amounts falling due within one year 6 (133,699) (155,421)
Net current liabilities (1,714) (15,392)
Net assets 89,293 82,767
Capital and reserves
Called up share capital 100 100
Profit and loss account 89,193 82,667
Shareholders' funds 89,293 82,767
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H Smith
Director
Approved by the board on 17 December 2025
Sports (UK) Limited
Notes to the Accounts
for the year ended 30 September 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 5 5
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2024 40,360
At 30 September 2025 40,360
Amortisation
At 1 October 2024 10,200
At 30 September 2025 10,200
Net book value
At 30 September 2025 30,160
At 30 September 2024 30,160
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2024 25,697 22,789 96,717 145,203
At 30 September 2025 25,697 22,789 96,717 145,203
Depreciation
At 1 October 2024 25,631 20,615 30,958 77,204
Charge for the year 33 543 6,576 7,152
At 30 September 2025 25,664 21,158 37,534 84,356
Net book value
At 30 September 2025 33 1,631 59,183 60,847
At 30 September 2024 66 2,174 65,759 67,999
5 Debtors 2025 2024
£ £
Trade debtors 74,675 91,225
Other debtors 30,402 16,077
105,077 107,302
6 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 36,623 47,848
Trade creditors 880 144
Taxation and social security costs 7,154 8,552
Other creditors 89,042 98,877
133,699 155,421
7 Other information
Sports (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rockwood
The Mains
Giggleswick
Settle
BD24 0AX
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