Company No: 03814448 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

David John Bannister

SECRETARY

Valerie Broadhurst

REGISTERED OFFICE	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ
	United Kingdom

COMPANY NUMBER

03814448 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ

BANKERS	Barclays Bank Plc
	102 Watling Street
	Toqcester
	Northamptonshire
	NN12 6BT

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	199,474		252,654
		199,474		252,654
Current assets
Debtors	4	78,124		101,177
Cash at bank and in hand		261,334		155,741
		339,458		256,918
Creditors: amounts falling due within one year	5	( 66,957)		( 64,830)
Net current assets		272,501		192,088
Total assets less current liabilities		471,975		444,742
Creditors: amounts falling due after more than one year	6	( 14,395)		( 28,791)
Provision for liabilities	7	( 42,300)		( 41,885)
Net assets		415,280		374,066
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		415,278		374,064
Total shareholders' funds		415,280		374,066

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Sportsview Limited (registered number: 03814448) were approved and authorised for issue by the Director on 12 January 2026. They were signed on its behalf by:

David John Bannister Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sportsview Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Eagle House, 28 Billing Road, Northampton, NN1 5AJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	5 - 10 years straight line
Office equipment	5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.
Those held under hire purchase contracts are depreciated over their estimated useful lives. Those
held under finance leases are depreciated over their estimated useful lives or the lease term,
whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The
capital element of the future payments is treated as a liability.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	30,792		549,982		11,799		592,573
Additions	1,079		3,650		4,283		9,012
Disposals	0		( 42,444)		0		( 42,444)
At 31 March 2025	31,871		511,188		16,082		559,141
Accumulated depreciation
At 01 April 2024	30,241		298,570		11,108		339,919
Charge for the financial year	339		47,867		467		48,673
Disposals	0		( 28,925)		0		( 28,925)
At 31 March 2025	30,580		317,512		11,575		359,667
Net book value
At 31 March 2025	1,291		193,676		4,507		199,474
At 31 March 2024	551		251,412		691		252,654
Leased assets included above:
Net book value
At 31 March 2025	0		92,209		0		92,209
At 31 March 2024	0		108,897		0		108,897

4. Debtors

	2025		2024
	£		£
Trade debtors	44,787		57,170
Corporation tax	8,196		7,908
Other debtors	25,141		36,099
	78,124		101,177

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	9,044		18,794
Accruals	5,265		4,926
Taxation and social security	34,392		15,411
Obligations under finance leases and hire purchase contracts (secured)	18,256		25,084
Other creditors	0		615
	66,957		64,830

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	14,395		28,791

7. Provision for liabilities

	2025		2024
	£		£
Deferred tax	42,300		41,885

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

9. Related party transactions

Included within other debtors is an amount of £25,141 (2024: £24,289) due from Mrs V Broadhurst,
shareholder. There are no fixed terms of repayment and interest is charged at the official rate.