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Registered number: 13794324
Padeltastic Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Padeltastic Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Padeltastic Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 13794324

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,644,366 |  | 1,425,962
|  |  | 3,644,366 |  | 1,425,962
CURRENT ASSETS
Stocks | 5 | 49,859 |  | 14,400 |
Debtors | 6 | 31,992 |  | 272,073 |
Cash at bank and in hand |  | 186,224 |  | 349,804 |
|  | 268,075 |  | 636,277 |
Creditors: Amounts Falling Due Within One Year | 7 | (483,795 ) |  | (148,793 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (215,720 ) |  | 487,484
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,428,646 |  | 1,913,446
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (512,500 ) |  | -
NET ASSETS |  |  | 2,916,146 |  | 1,913,446
CAPITAL AND RESERVES
Called up share capital | 10 |  | 76 |  | 64
Share premium account |  |  | 4,660,419 |  | 3,314,656
Shares to be issued reserve |  |  | - |  | 53,750
Income Statement |  |  | (1,744,349 ) |  | (1,455,024 )
SHAREHOLDERS' FUNDS |  |  | 2,916,146 |  | 1,913,446

Page 1
Page 2
Padeltastic Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

R B Taylor Director
18/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Padeltastic Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Padeltastic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13794324 . The registered office is Salatin House, 19 Cedar Road, Sutton, Surrey, SM2 5DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).
2.2. Significant judgements and estimations
There were no significant sources of estimation uncertainty or critical judgements made by the directors in applying the company’s accounting policies that had a material impact on the amounts recognised in the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The cost of Property, Plant and Equipment includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Padel Courts | Over the term of the lease
Furniture, Fittings & Equipment | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Padeltastic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2024: 14)
39 14
4. Tangible Assets

| Land & Property
--- | ---
| Padel Courts | Furniture, Fittings & Equipment | Total
| £ | £ | £
Cost
As at 1 January 2025 | 1,493,761 | 25,534 | 1,519,295
Additions | 2,313,955 | 75,831 | 2,389,786
As at 31 December 2025 | 3,807,716 | 101,365 | 3,909,081
Depreciation
As at 1 January 2025 | 84,220 | 9,113 | 93,333
Provided during the period | 155,584 | 15,798 | 171,382
As at 31 December 2025 | 239,804 | 24,911 | 264,715
Net Book Value
As at 31 December 2025 | 3,567,912 | 76,454 | 3,644,366
As at 1 January 2025 | 1,409,541 | 16,421 | 1,425,962

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 49,859 |  | 14,400

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 23,329
Other debtors | 31,992 |  | 248,744
| 31,992 |  | 272,073

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 324,882 |  | 67,336
Other creditors | 114,316 |  | 81,006
Taxation and social security | 44,597 |  | 451
| 483,795 |  | 148,793

Page 4
Page 5
Padeltastic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 512,500 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 76 |  | 64

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 98,125 |  | 66,768
Later than one year and not later than five years | 392,500 |  | 384,754
Later than five years | 587,277 |  | 685,402
| 1,077,902 |  | 1,136,924

The amount of non-cancellable operating lease payments recognised as an expense during the year was £66,768 (2024: £30,972).
Page 5