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Registered Number: 07648033
England and Wales
CONCRETE SPORTS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Concrete Sports Limited Contents Page For the year ended 31 May 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Concrete Sports Limited Company Information For the year ended 31 May 2025
Directors | Ralf Ganza Stephanie Rose
Registered Number | 07648033
Registered Office | 12a Banks Road Wirral CH60 9JS
Accountants | Woods Squared Limited The Old School 188 Liscard Road Wallasey Wirral CH44 5TN
1

Concrete Sports Limited Directors' Report For the year ended 31 May 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 May 2025. Directors The directors who served the company throughout the year were as follows:
Ralf Ganza
Stephanie Rose
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Ralf Ganza Director
Date approved: 05 February 2026 2

Concrete Sports Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 13,687 |  | 15,937
Tangible fixed assets | 4 | 286,004 |  | 151,031
|  | 299,691 |  | 166,968
Current assets |  |  |
Stocks | 5 | 10,750 |  | 34,600
Debtors: amounts falling due within one year | 6 | 115,162 |  | 92,738
Cash at bank and in hand |  | 1,399 |  | 12,514
|  | 127,311 |  | 139,852
Creditors: amount falling due within one year | 7 | (164,197) |  | (164,290)
Net current assets |  | (36,886) |  | (24,438)
Total assets less current liabilities |  | 262,805 |  | 142,530
Creditors: amount falling due after more than one year | 8 | (112,531) |  | (132,187)
Provisions for liabilities | 9 | (21,822) |  | 4,517
Net assets |  | 128,452 |  | 14,860
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Fair Value Reserves | 10 | 111,122 |  | -
Profit and loss account |  | 17,230 |  | 14,760
Shareholders' funds |  | 128,452 |  | 14,860
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 05 February 2026 and were signed on its behalf by:
------------------------------- Ralf Ganza Director
3

Concrete Sports Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Concrete Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 07648033, registration address 12a Banks Road, Wirral, CH60 9JS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 45,000 |  | 45,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 45,000 |  | 45,000
Amortisation
At 01 June 2024 | 29,063 |  | 29,063
Charge for year | 2,250 |  | 2,250
On disposals | - |  | -
At 31 May 2025 | 31,313 |  | 31,313
Net book values
At 31 May 2025 | 13,687 |  | 13,687
At 31 May 2024 | 15,937 |  | 15,937
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 June 2024 | 18,908 |  | 11,500 |  | 981 |  | 6,285 |  | 142,812 |  | 180,486
Additions | - |  | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | - |  | -
Revaluations | - |  | - |  | - |  | - |  | 137,188 |  | 137,188
At 31 May 2025 | 18,908 |  | 11,500 |  | 981 |  | 6,285 |  | 280,000 |  | 317,674
Depreciation
At 01 June 2024 | 17,216 |  | 5,780 |  | 814 |  | 5,645 |  | - |  | 29,455
Charge for year | 423 |  | 1,430 |  | 42 |  | 320 |  | - |  | 2,215
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 May 2025 | 17,639 |  | 7,210 |  | 856 |  | 5,965 |  | - |  | 31,670
Net book values
Closing balance as at 31 May 2025 | 1,269 |  | 4,290 |  | 125 |  | 320 |  | 280,000 |  | 286,004
Opening balance as at 01 June 2024 | 1,692 |  | 5,720 |  | 167 |  | 640 |  | 142,812 |  | 151,031
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 10,750 |  | 34,600
| 10,750 |  | 34,600
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 38,921 |  | 32,034
Other Debtors | 76,241 |  | 60,704
| 115,162 |  | 92,738
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 92,891 |  | 86,884
Bank Loans & Overdrafts | 24,211 |  | 23,944
Taxation and Social Security | 37,861 |  | 47,725
Other Creditors | 9,234 |  | 5,737
| 164,197 |  | 164,290
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 112,531 |  | 132,187
| 112,531 |  | 132,187
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 21,822 |  | (4,517)
| 21,822 |  | (4,517)
10. | Fair Value Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Fair Value Reserve | 111,122 |  | -
| 111,122 |  | -
4