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Company Registration No. 06304569 (England and Wales)
Quattro Sports Limited Unaudited accounts for the year ended 31 July 2025
Quattro Sports Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Quattro Sports Limited Company Information for the year ended 31 July 2025
Director
Peter White
Company Number
06304569 (England and Wales)
Registered Office
72 Sands Lane Scotter Lincolnshire DN21 3TS United Kingdom
Accountants
Elevate Accounting Solutions Limited 14 John Bradshaw Court Alexandria Way Congleton CW12 1LB
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Quattro Sports Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
34
68
Tangible assets
5
17,942
21,369
17,976
21,437
Current assets
Inventories
509,588
401,530
Debtors
6
7,804
4,040
Cash at bank and in hand
12,187
969
529,579
406,539
Creditors: amounts falling due within one year
7
(327,470)
(163,021)
Net current assets
202,109
243,518
Total assets less current liabilities
220,085
264,955
Creditors: amounts falling due after more than one year
8
(2,636)
(9,341)
Provisions for liabilities
Deferred tax
(3,415)
(4,073)
Net assets
214,034
251,541
Capital and reserves
Called up share capital
103
103
Profit and loss account
213,931
251,438
Shareholders' funds
214,034
251,541
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 December 2025 and were signed on its behalf by
Peter White Director Company Registration No. 06304569
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Quattro Sports Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Quattro Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 06304569. The registered office is 72 Sands Lane, Scotter, Lincolnshire, DN21 3TS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years - straight line on cost
Motor vehicles
3 years - straight line on cost
Computer equipment
3 years - straight line on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Quattro Sports Limited Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Other
£
Cost
At 1 August 2024
170
At 31 July 2025
170
Amortisation
At 1 August 2024
102
Charge for the year
34
At 31 July 2025
136
Net book value
At 31 July 2025
34
At 31 July 2024
68
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
29,243
8,500
10,554
48,297
Additions
3,300
-
284
3,584
At 31 July 2025
32,543
8,500
10,838
51,881
Depreciation
At 1 August 2024
9,811
8,500
8,617
26,928
Charge for the year
5,575
-
1,436
7,011
At 31 July 2025
15,386
8,500
10,053
33,939
Net book value
At 31 July 2025
17,157
-
785
17,942
At 31 July 2024
19,432
-
1,937
21,369
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
5,884
2,870
Other debtors
1,920
1,170
7,804
4,040
- 6 -
Quattro Sports Limited Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
145,881
78,831
VAT
36,397
31,085
Obligations under finance leases and hire purchase contracts
6,705
6,007
Trade creditors
125,454
45,414
Taxes and social security
12,585
4,200
Other creditors
448
(2,516)
327,470
163,021
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
2,636
9,341
9
Average number of employees
During the year the average number of employees was 5 (2024: 4).
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