IRIS Accounts Production v26.1.0.640 10806082 director 31.3.24 30.3.25 30.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10806082 2024-03-30 10806082 2025-03-30 10806082 2024-03-31 2025-03-30 10806082 2023-03-31 10806082 2023-04-01 2024-03-30 10806082 2024-03-30 10806082 ns15:EnglandWales 2024-03-31 2025-03-30 10806082 ns14:PoundSterling 2024-03-31 2025-03-30 10806082 ns10:Director1 2024-03-31 2025-03-30 10806082 ns10:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 10806082 ns10:SmallEntities 2024-03-31 2025-03-30 10806082 ns10:AuditExempt-NoAccountantsReport 2024-03-31 2025-03-30 10806082 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-31 2025-03-30 10806082 ns10:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 10806082 ns10:FullAccounts 2024-03-31 2025-03-30 10806082 ns10:RegisteredOffice 2024-03-31 2025-03-30 10806082 ns5:CurrentFinancialInstruments 2025-03-30 10806082 ns5:CurrentFinancialInstruments 2024-03-30 10806082 ns5:Non-currentFinancialInstruments 2025-03-30 10806082 ns5:Non-currentFinancialInstruments 2024-03-30 10806082 ns5:ShareCapital 2025-03-30 10806082 ns5:ShareCapital 2024-03-30 10806082 ns5:RetainedEarningsAccumulatedLosses 2025-03-30 10806082 ns5:RetainedEarningsAccumulatedLosses 2024-03-30 10806082 ns5:PlantMachinery 2024-03-31 2025-03-30 10806082 ns5:PlantMachinery 2024-03-30 10806082 ns5:MotorVehicles 2024-03-30 10806082 ns5:MotorVehicles 2024-03-31 2025-03-30 10806082 ns5:PlantMachinery 2025-03-30 10806082 ns5:MotorVehicles 2025-03-30 10806082 ns5:PlantMachinery 2024-03-30 10806082 ns5:MotorVehicles 2024-03-30 10806082 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-03-30 10806082 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-03-31 2025-03-30 10806082 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-30 10806082 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-03-30 10806082 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-30 10806082 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-30 10806082 ns10:Director1 1 2024-03-30 10806082 ns10:Director1 1 2023-03-31 10806082 ns10:Director1 1 2024-03-31 2025-03-30 10806082 ns10:Director1 1 2023-04-01 2024-03-30 10806082 ns10:Director1 1 2025-03-30 10806082 ns10:Director1 1 2024-03-30

REGISTERED NUMBER: 10806082 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 March 2025 |

| for |

| NAR SPORTS LTD |

| NAR SPORTS LTD (Registered number: 10806082) |

Contents of the Financial Statements

for the year ended 30 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| NAR SPORTS LTD |

Company Information

for the year ended 30 March 2025

| DIRECTOR: | A Beasley

| REGISTERED OFFICE: | 40 Berkeley Crescent

| Wistaston

| Crewe

| CW2 6QB

| REGISTERED NUMBER: | 10806082 (England and Wales)

| ACCOUNTANTS: | Banks Sheridan

| Datum House

| Electra Way

| Crewe

| Cheshire

| CW1 6ZF

| NAR SPORTS LTD (Registered number: 10806082) |

Statement of Financial Position

30 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 43,173 |  | 51,910 |  |

CURRENT ASSETS

Debtors | 6 | 45,697 |  | 22,754 |  |

Cash at bank | - |  | 4 |  |

45,697 |  | 22,758 |  |

CREDITORS

Amounts falling due within one year | 7 | (43,445 | ) | (31,345 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 2,252 |  | (8,587 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 45,425 |  | 43,323 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (35,334 | ) | (45,028 | ) |

NET ASSETS/(LIABILITIES) | 10,091 |  | (1,705 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 10,081 |  | (1,715 | ) |

10,091 |  | (1,705 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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.

| NAR SPORTS LTD (Registered number: 10806082) |

Statement of Financial Position - continued

30 March 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 15 April 2026 and were signed by:

A Beasley - Director

| NAR SPORTS LTD (Registered number: 10806082) |

Notes to the Financial Statements

for the year ended 30 March 2025

1. | STATUTORY INFORMATION

| NAR SPORTS LTD 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.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The principal accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

| On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| NAR SPORTS LTD (Registered number: 10806082) |

Notes to the Financial Statements - continued

for the year ended 30 March 2025

3. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 31 March 2024

| and 30 March 2025 | 5,000 |  | 59,592 |  | 64,592 |  |

| DEPRECIATION

| At 31 March 2024 | 3,597 |  | 9,085 |  | 12,682 |  |

| Charge for year | 351 |  | 8,386 |  | 8,737 |  |

| At 30 March 2025 | 3,948 |  | 17,471 |  | 21,419 |  |

| NET BOOK VALUE

| At 30 March 2025 | 1,052 |  | 42,121 |  | 43,173 |  |

| At 30 March 2024 | 1,403 |  | 50,507 |  | 51,910 |  |

| NAR SPORTS LTD (Registered number: 10806082) |

Notes to the Financial Statements - continued

for the year ended 30 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 31 March 2024

| and 30 March 2025 | 59,592 |  |

| DEPRECIATION

| At 31 March 2024 | 9,085 |  |

| Charge for year | 8,386 |  |

| At 30 March 2025 | 17,471 |  |

| NET BOOK VALUE

| At 30 March 2025 | 42,121 |  |

| At 30 March 2024 | 50,507 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 15,000 |  |

| Other debtors | 45,697 |  | 7,754 |  |

45,697 |  | 22,754 |  |

| Amounts due from related parties are interest free and repayable on demand.

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,295 |  | 3,361 |  |

| Finance leases | 8,386 |  | 8,386 |  |

| Trade creditors | 1,020 |  | 1,164 |  |

| Taxation and social security | 21,291 |  | 16,934 |  |

| Other creditors | 3,453 |  | 1,500 |  |

43,445 |  | 31,345 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 1,598 |  | 2,907 |  |

| Finance leases | 33,736 |  | 42,121 |  |

35,334 |  | 45,028 |  |

| NAR SPORTS LTD (Registered number: 10806082) |

Notes to the Financial Statements - continued

for the year ended 30 March 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 30 March 2025 and the period ended 30 March 2024:

2025 | 2024 |

£ | £ |

| A Beasley

| Balance outstanding at start of year | 137 |  | 11,708 |  |

| Amounts advanced | - |  | 2,541 |  |

| Amounts repaid | (137 | ) | (2,112 | ) |

| Amounts written off | - |  | (12,000 | ) |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 137 |  |