Running Bear Sports Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04541185

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		20,103		12,651
Tangible Assets	5		97,286		82,632

			117,389		95,283
CURRENT ASSETS
Stocks	6	394,148		334,018
Debtors	7	114,708		86,746
Cash at bank and in hand		83,131		41,225

		591,987		461,989
Creditors: Amounts Falling Due Within One Year	8	(627,259 )		(421,735 )

NET CURRENT ASSETS (LIABILITIES)			(35,272 )		40,254

TOTAL ASSETS LESS CURRENT LIABILITIES			82,117		135,537

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,474 )		(1,627 )

NET ASSETS			80,643		133,910

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			80,642		133,909

SHAREHOLDERS' FUNDS			80,643		133,910

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Running Bear Sports Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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

Mrs Catriona Marshall

Director

08/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Running Bear Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04541185 . The registered office is 5 London Road, Alderley Edge, SK9 7JT.

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, and represents amounts receivable for goods supplied, stated net of discounts and value added tax.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, ususally on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequetn accumulated impairment losses.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Intangible assets 15% reducing balance

2.4. 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	15% reducing balance
Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all costs of purchase. costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

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 year 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.

...CONTINUED

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Running Bear Sports Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 18)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	22,125
Additions	11,000

As at 30 September 2025	33,125

Amortisation
As at 1 October 2024	9,474
Provided during the period	3,548

As at 30 September 2025	13,022

Net Book Value
As at 30 September 2025	20,103

As at 1 October 2024	12,651

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	42,021	2,613	55,726	41,019	141,379
Additions	16,583	-	9,846	1,282	27,711

As at 30 September 2025	58,604	2,613	65,572	42,301	169,090

Depreciation
As at 1 October 2024	16,579	1,249	10,173	30,746	58,747
Provided during the period	4,869	204	6,251	1,733	13,057

As at 30 September 2025	21,448	1,453	16,424	32,479	71,804

Net Book Value
As at 30 September 2025	37,156	1,160	49,148	9,822	97,286

As at 1 October 2024	25,442	1,364	45,553	10,273	82,632

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Running Bear Sports Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Stocks

	2025	2024
	£	£
Stock	394,148	334,018

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	80,210	51,619
Prepayments and accrued income	25,529	26,473
Other debtors	8,969	8,654

	114,708	86,746

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	224,690	158,580
Other taxes and social security	9,909	1,699
VAT	7,985	7,726
Other creditors	383,175	252,230
Accruals and deferred income	1,500	1,500

	627,259	421,735

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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