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Registered number: 13938407
REJB Sports Services Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13938407
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,213 95,795
94,213 95,795
CURRENT ASSETS
Stocks 5 9,000 9,000
Debtors 6 87,741 82,236
Cash at bank and in hand 112,138 102,280
208,879 193,516
Creditors: Amounts Falling Due Within One Year 7 (93,003 ) (85,988 )
NET CURRENT ASSETS (LIABILITIES) 115,876 107,528
TOTAL ASSETS LESS CURRENT LIABILITIES 210,089 203,323
Creditors: Amounts Falling Due After More Than One Year 8 (70,707 ) (43,429 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,642 )
NET ASSETS 139,382 156,252
CAPITAL AND RESERVES
Called up share capital 10 59,182 59,182
Profit and Loss Account 80,200 97,070
SHAREHOLDERS' FUNDS 139,382 156,252
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stuart Mann
Director
10th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
REJB Sports Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13938407 . The registered office is 9 Byford Court, Crockatt Road, Hadleigh, Suffolk, IP7 6RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% s.l.
Plant & Machinery 15% r.b.
Motor Vehicles 25% r.b.
Fixtures & Fittings 25% r.b.
Computer Equipment 25% r.b.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 6)
4 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2024 - 18,046 118,482 2,614
Additions 19,207 2,250 - -
As at 30 June 2025 19,207 20,296 118,482 2,614
Depreciation
As at 1 July 2024 - 4,436 41,633 1,144
Provided during the period 384 2,309 19,213 367
As at 30 June 2025 384 6,745 60,846 1,511
Net Book Value
As at 30 June 2025 18,823 13,551 57,636 1,103
As at 1 July 2024 - 13,610 76,849 1,470
Computer Equipment Total
£ £
Cost
As at 1 July 2024 6,039 145,181
Additions 230 21,687
As at 30 June 2025 6,269 166,868
Depreciation
As at 1 July 2024 2,173 49,386
Provided during the period 996 23,269
As at 30 June 2025 3,169 72,655
Net Book Value
As at 30 June 2025 3,100 94,213
As at 1 July 2024 3,866 95,795
5. Stocks
2025 2024
£ £
Stock 9,000 9,000
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 66,407 82,236
Other debtors 21,334 -
87,741 82,236
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,354 14,461
Trade creditors 19,016 4,404
Bank loans and overdrafts 16,000 -
Other creditors 2,297 2,707
Taxation and social security 45,336 64,416
93,003 85,988
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,040 43,429
Bank loans 50,667 -
70,707 43,429
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,354 14,461
Later than one year and not later than five years 20,040 43,429
30,394 57,890
30,394 57,890
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 59,182 59,182
Page 5