IRIS Accounts Production v25.4.12.37 08665470 director 1.9.24 31.8.25 31.8.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08665470 2024-08-31 08665470 2025-08-31 08665470 2024-09-01 2025-08-31 08665470 2023-08-31 08665470 2023-09-01 2024-08-31 08665470 2024-08-31 08665470 ns15:EnglandWales 2024-09-01 2025-08-31 08665470 ns14:PoundSterling 2024-09-01 2025-08-31 08665470 ns10:Director1 2024-09-01 2025-08-31 08665470 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08665470 ns10:SmallEntities 2024-09-01 2025-08-31 08665470 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08665470 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 08665470 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08665470 ns10:FullAccounts 2024-09-01 2025-08-31 08665470 1 2024-09-01 2025-08-31 08665470 ns10:RegisteredOffice 2024-09-01 2025-08-31 08665470 ns5:CurrentFinancialInstruments 2025-08-31 08665470 ns5:CurrentFinancialInstruments 2024-08-31 08665470 ns5:ShareCapital 2025-08-31 08665470 ns5:ShareCapital 2024-08-31 08665470 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 08665470 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 08665470 ns5:NetGoodwill 2024-09-01 2025-08-31 08665470 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 08665470 ns5:ComputerSoftware 2024-09-01 2025-08-31 08665470 ns5:PlantMachinery 2024-09-01 2025-08-31 08665470 ns5:NetGoodwill 2024-08-31 08665470 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 08665470 ns5:NetGoodwill 2025-08-31 08665470 ns5:IntangibleAssetsOtherThanGoodwill 2025-08-31 08665470 ns5:NetGoodwill 2024-08-31 08665470 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 08665470 ns5:PlantMachinery 2024-08-31 08665470 ns5:PlantMachinery 2025-08-31 08665470 ns5:PlantMachinery 2024-08-31 08665470 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 08665470 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 08665470 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-08-31 08665470 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2024-08-31

REGISTERED NUMBER: 08665470 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SPORTIVATER LIMITED

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SPORTIVATER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | M D Ledzion

| REGISTERED OFFICE: | 4 The Mill

| Copley Farm Business Park

| Cambridge

| CB22 3GN

| REGISTERED NUMBER: | 08665470 (England and Wales)

| ACCOUNTANTS: | Chater Allan LLP

| Chartered Accountants

| 7 Quy Court

| Colliers Lane

| Stow-cum-Quy

| Cambridgeshire

| CB25 9AU

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 12,545 |  | 9,339 |  |

Tangible assets | 5 | 13,125 |  | 15,520 |  |

25,670 |  | 24,859 |  |

CURRENT ASSETS

Debtors | 6 | 120,059 |  | 156,189 |  |

Cash at bank | 977,383 |  | 902,861 |  |

1,097,442 |  | 1,059,050 |  |

CREDITORS

Amounts falling due within one year | 7 | 776,978 |  | 768,405 |  |

NET CURRENT ASSETS | 320,464 |  | 290,645 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 346,134 |  | 315,504 |  |

PROVISIONS FOR LIABILITIES | 3,300 |  | 2,900 |  |

NET ASSETS | 342,834 |  | 312,604 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 342,833 |  | 312,603 |  |

SHAREHOLDERS' FUNDS | 342,834 |  | 312,604 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

BALANCE SHEET - continued

31 AUGUST 2025

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 director and authorised for issue on 2 April 2026 and were signed by:

M D Ledzion - Director

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Sportivater 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is derived from the principle activity of providing Sporting activity for schools.

| Turnover represents net invoiced sales of sporting activities, excluding value added tax.

| In line with Financial Reporting Standard 102, Revenue Recognition income has been recognised when the company obtains the right to consideration in exchange for it's performance.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten 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.

| Computer software is being amortised evenly over its estimated useful life of three 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 etc | - | 25% on reducing balance, 25% on cost and 20% on reducing balance

| 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.

| Going concern

| The director has considered the financial position of the company and believes it is well placed to manage its business risks successfully, therefore the director is satisfied to continue to adopt the going concern basis of preparation for the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 10 ) .

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 301,068 |  | 33,207 |  | 334,275 |  |

| Additions | - |  | 11,412 |  | 11,412 |  |

| At 31 August 2025 | 301,068 |  | 44,619 |  | 345,687 |  |

| AMORTISATION

| At 1 September 2024 | 301,068 |  | 23,868 |  | 324,936 |  |

| Charge for year | - |  | 8,206 |  | 8,206 |  |

| At 31 August 2025 | 301,068 |  | 32,074 |  | 333,142 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 12,545 |  | 12,545 |  |

| At 31 August 2024 | - |  | 9,339 |  | 9,339 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 30,152 |  |

| Additions | 2,792 |  |

| At 31 August 2025 | 32,944 |  |

| DEPRECIATION

| At 1 September 2024 | 14,632 |  |

| Charge for year | 5,187 |  |

| At 31 August 2025 | 19,819 |  |

| NET BOOK VALUE

| At 31 August 2025 | 13,125 |  |

| At 31 August 2024 | 15,520 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 78,990 |  | 113,335 |  |

| Other debtors | 11,069 |  | 12,854 |  |

90,059 |  | 126,189 |  |

SPORTIVATER LIMITED (REGISTERED NUMBER: 08665470)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | DEBTORS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | 30,000 |  | 30,000 |  |

| Aggregate amounts | 120,059 |  | 156,189 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5 |  | 6 |  |

| Trade creditors | 49,301 |  | 15,474 |  |

| Tax | 69,456 |  | 83,576 |  |

| Social security and other taxes | 8,522 |  | 7,832 |  |

| VAT | 26,808 |  | 19,909 |  |

| Other creditors | 5,211 |  | 17,525 |  |

| Pensions | 1,572 |  | 1,724 |  |

| Director's current account | 129 |  | 15,849 |  |

| Accrued expenses | 2,150 |  | 2,150 |  |

| Vouchers | 613,824 |  | 604,360 |  |

776,978 |  | 768,405 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is M D Ledzion.