Registration number: 14894361

Sedgley Park Trading Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Sedgley Park Trading Limited

Balance Sheet
31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	11,063	-
Current assets
Stocks	5	10,161	13,428
Debtors	6	21,686	26,432
Cash at bank and in hand		12,632	16,092
		44,479	55,952
Creditors: Amounts falling due within one year	7	(109,690)	(52,819)
Net current (liabilities)/assets		(65,211)	3,133
Net (liabilities)/assets		(54,148)	3,133
Capital and reserves
Called up share capital		100	100
Retained earnings		(54,248)	3,033
Shareholders' (deficit)/funds		(54,148)	3,133

Sedgley Park Trading Limited

Balance Sheet
31 May 2025

For the financial year 25 May 2023 ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 May 2026 and signed on its behalf by:
 

......................................... Mr S J Ward Director

Company Registration Number: 14894361

Sedgley Park Trading Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

1	General information

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

The address of its registered office is:
Sedgley Park Rugby Union Football Club Park Lane
Whitefield
Manchester
Lancashire
M45 7DZ
United Kingdom

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the Company's activities.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Sedgley Park Trading Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Sedgley Park Trading Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

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.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 12 (2024 - 18).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
Additions	11,933	11,933
At 31 May 2025	11,933	11,933
Depreciation
Charge for the year	870	870
At 31 May 2025	870	870
Carrying amount
At 31 May 2025	11,063	11,063

5

Stocks

	2025 £	2024 £
Other inventories	10,161	13,428

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		11,714	25,224
Amounts owed by related parties		8,232	1,108
Other debtors		1,740	100
		21,686	26,432

Sedgley Park Trading Limited

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	41,851	19,833
Taxation and social security	63,065	31,159
Accruals and deferred income	4,467	1,530
Other creditors	307	297
	109,690	52,819