REGISTERED NUMBER: 03486265 (England and Wales)

Dales Sports Surfaces Limited

Unaudited Financial Statements

for the Year Ended 30 April 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

C Whitham

S Foddering

Registered office:

Sharpes Lane

Leverton

Boston

Lincolnshire

PE22 0AR

Registered number:

03486265 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dales Sports Surfaces Limited for the year ended 30 April 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dales Sports Surfaces Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dales Sports Surfaces Limited and state those matters that we have agreed to state to the Board of Directors of Dales Sports Surfaces Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dales Sports Surfaces Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dales Sports Surfaces Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dales Sports Surfaces Limited. You consider that Dales Sports Surfaces Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dales Sports Surfaces Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

12 January 2026

Fixed assets

Intangible assets

5

539

776

Tangible assets

6

90,557

129,613

Investments

7

-

410,983

Investment property

8

284,480

530,946

375,576

1,072,318

Current assets

Stocks

145,824

142,432

Debtors

9

977,687

729,759

Cash at bank and in hand

451,214

1,357,520

1,574,725

2,229,711

Creditors

Amounts falling due within one year

10

1,551,705

604,592

Net current assets

23,020

1,625,119

Total assets less current liabilities

398,596

2,697,437

Provisions for liabilities

20,872

30,515

Net assets

377,724

2,666,922

Capital and reserves

Called up share capital

2

140

Capital redemption reserve

11

200

60

Retained earnings

11

377,522

2,666,722

377,724

2,666,922

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 January 2026 and were signed on its behalf by:

S Foddering - Director

C Whitham - Director

1.	Statutory information

Dales Sports Surfaces 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 (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	Employees and directors

The average number of employees during the year was 9 (2024 - 10 ) .

5.	Intangible fixed assets

Goodwill

Trademarks

Totals

£

£

£

Cost

At 1 May 2024

and 30 April 2025

22,000

2,801

24,801

Amortisation

At 1 May 2024

22,000

2,025

24,025

Amortisation for year

-

237

237

At 30 April 2025

22,000

2,262

24,262

Net book value

At 30 April 2025

-

539

539

At 30 April 2024

-

776

776

6.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 May 2024

224,157

18,755

213,585

456,497

Additions

1,959

-

-

1,959

Disposals

(133,393

)

-

(15,983

)

(149,376

)

At 30 April 2025

92,723

18,755

197,602

309,080

Depreciation

At 1 May 2024

200,495

18,616

107,773

326,884

Charge for year

2,091

139

20,627

22,857

Eliminated on disposal

(116,135

)

-

(15,083

)

(131,218

)

At 30 April 2025

86,451

18,755

113,317

218,523

Net book value

At 30 April 2025

6,272

-

84,285

90,557

At 30 April 2024

23,662

139

105,812

129,613

7.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 May 2024

410,983

Disposals

(458,000

)

Share of profit/(loss)

983

Revaluations

46,034

At 30 April 2025

-

Net book value

At 30 April 2025

-

At 30 April 2024

410,983

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2022

426,946

Valuation in 2023

(40,722

)

Valuation in 2024

24,759

Valuation in 2025

(410,983

)

8.	Investment property

Total

£

Fair value

At 1 May 2024

530,946

Additions

24,226

Disposals

(270,692

)

At 30 April 2025

284,480

Net book value

At 30 April 2025

284,480

At 30 April 2024

530,946

9.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

642,645

532,783

Other debtors

12,239

12,435

VAT

2,496

-

Called up share capital not paid

2

-

Prepayments

320,305

184,541

977,687

729,759

10.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

273,044

202,347

Corporation Tax

130,381

76,243

Social security and other taxes

4,741

4,815

VAT

-

7,378

Other creditors

655,439

3,983

Directors' loan accounts

-

88

Accrued expenses

488,100

309,738

1,551,705

604,592

11.

Reserves

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 May 2024

2,666,722

60

2,666,782

Profit for the year

316,875

316,875

Dividends

(6,075

)

(6,075

)

Purchase of own shares

(2,600,000

)

140

(2,599,860

)

At 30 April 2025

377,522

200

377,722