P. C. Sports Science Services Ltd 07525651 true 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is being that of providing sports science services and advice Digita Accounts Production Advanced 6.30.9574.0 true Mr P Cunningham Mrs K Cunningham 07525651 2025-01-01 2025-12-31 07525651 2025-12-31 07525651 bus:OrdinaryShareClass1 2025-12-31 07525651 core:RetainedEarningsAccumulatedLosses 2025-12-31 07525651 core:ShareCapital 2025-12-31 07525651 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07525651 core:OtherPropertyPlantEquipment 2025-12-31 07525651 bus:FRS102 2025-01-01 2025-12-31 07525651 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07525651 bus:FullAccounts 2025-01-01 2025-12-31 07525651 bus:RegisteredOffice 2025-01-01 2025-12-31 07525651 bus:Director1 2025-01-01 2025-12-31 07525651 bus:Director2 2025-01-01 2025-12-31 07525651 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07525651 bus:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 07525651 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07525651 core:PlantMachinery 2025-01-01 2025-12-31 07525651 countries:EnglandWales 2025-01-01 2025-12-31 07525651 2024-12-31 07525651 core:OtherPropertyPlantEquipment 2024-12-31 07525651 2024-12-31 07525651 bus:OrdinaryShareClass1 2024-12-31 07525651 core:RetainedEarningsAccumulatedLosses 2024-12-31 07525651 core:ShareCapital 2024-12-31 07525651 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07525651 core:OtherPropertyPlantEquipment 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

P. C. Sports Science Services Ltd
Annual Report and Unaudited Financial Statements
Year Ended 31 December 2025

Registration number: 07525651

P. C. Sports Science Services Ltd

Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 2,395 | 2,395
Creditors: Amounts falling due within one year | 4 | (9,412) | (9,412)
Net liabilities |  | (7,017) | (7,017)
Capital and reserves |  |  |
Called up share capital | 5 | 2 | 2
Profit and loss account |  | (7,019) | (7,019)
Shareholders' deficit |  | (7,017) | (7,017)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 18 February 2026 and signed on its behalf by:

Mr P Cunningham Director

Company Registration Number: 07525651

P. C. Sports Science Services Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
51 David Road
Paignton
Devon
TQ3 2QF

These financial statements were authorised for issue by the Board on 18 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance

P. C. Sports Science Services Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

P. C. Sports Science Services Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 December 2025

3 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 18,382 | 18,382
At 31 December 2025 | 18,382 | 18,382
Depreciation
At 1 January 2025 | 15,987 | 15,987
At 31 December 2025 | 15,987 | 15,987
Carrying amount
At 31 December 2025 | 2,395 | 2,395
At 31 December 2024 | 2,395 | 2,395

4 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 9,412 | 9,412

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 2 | 2 | 2 | 2