Sport USA Limited

Sport USA Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	50,751	26,583
Cash at bank and in hand		31,192	5,388
		81,943	31,971
Creditors: amount falling due within one year	4	(25,606)	(6,781)
Net current assets		56,337	25,190

Total assets less current liabilities		56,337	25,190
Creditors: amount falling due after more than one year	5	(34,871)	(42,919)
Net assets		21,466	(17,729)

Capital and reserves
Called up share capital		100	100
Profit and loss account		21,366	(17,829)
Shareholders' funds		21,466	(17,729)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 07 May 2026 and were signed by:

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Ralph Ashley Clarke
Director

Sport USA Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Sport USA Limited is a private company, limited by shares, registered in England and Wales, registration number 10905098, registration address 25 Harewood Close, Langham, Rutland, LE15 7JZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	50,351	26,183
Other Debtors	400	400
	50,751	26,583

Creditors: amount falling due within one year

	2025 £	2024 £
Taxation and Social Security	10,798	0
Other Creditors	14,808	6,781
	25,606	6,781

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	34,871		42,919
	34,871		42,919

Registered Number: 10905098
England and Wales
SPORT USA LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025