Bablock Sports Limited 30/11/2025 iXBRL

Company registration number: 01226218

Bablock Sports Limited

Unaudited filleted financial statements

30 November 2025

Bablock Sports Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Bablock Sports Limited

Directors and other information


	Directors	Steven J McMurray
		Simon B Mason
		Alan D McMurray


	Secretary	Steven J McMurray


	Company number	01226218


	Registered office	1 Manor Way
		Woking
		England
		GU22 9JX


	Accountants	Hill Vellacott
		22 Great Victoria Street
		Belfast
		BT2 7BA

Bablock Sports Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Bablock Sports Limited

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bablock Sports Limited for the year ended 30 November 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.

This report is made solely to the board of directors of Bablock Sports Limited, as a body, in accordance with the terms of our engagement letter dated 27 January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Bablock Sports Limited and state those matters that we have agreed to state to the board of directors of Bablock Sports Limited as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bablock Sports Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bablock Sports Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bablock Sports Limited. You consider that Bablock Sports Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bablock Sports Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hill Vellacott

Chartered Accountants

22 Great Victoria Street

Belfast

BT2 7BA

31 March 2026

Bablock Sports Limited

Statement of financial position

30 November 2025

		30/11/25		30/11/24
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	18,527		22,292
		_______		_______
			18,527		22,292

Current assets
Stocks		132,204		203,244
Debtors	7	68,394		58,776
Cash at bank and in hand		26,593		142,684
		_______		_______
		227,191		404,704
Creditors: amounts falling due
within one year	8	( 101,084)		( 226,782)
		_______		_______
Net current assets			126,107		177,922
			_______		_______
Total assets less current liabilities			144,634		200,214

Creditors: amounts falling due
after more than one year	9		-		( 5,291)
			_______		_______
Net assets			144,634		194,923
			_______		_______

Capital and reserves
Called up share capital			100		100
Share premium account			12,225		12,225
Profit and loss account			132,309		182,598
			_______		_______
Shareholders funds			144,634		194,923
			_______		_______

For the year ending 30 November 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

Steven J McMurray

Director

Company registration number: 01226218

Bablock Sports Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 1 Manor Way, Woking, England, GU22 9JX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgementsThere are no judgments (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements.Key sources of estimation uncertaintyAccounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 December 2024 and 30 November 2025	3,145	3,145
	_______	_______
Amortisation
At 1 December 2024 and 30 November 2025	3,145	3,145
	_______	_______
Carrying amount
At 30 November 2025	-	-
	_______	_______
At 30 November 2024	-	-
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Website	Total
	£	£	£	£
Cost
At 1 December 2024	22,035	80,038	28,778	130,851
Additions	-	491	-	491
	_______	_______	_______	_______
At 30 November 2025	22,035	80,529	28,778	131,342
	_______	_______	_______	_______
Depreciation
At 1 December 2024	9,194	70,587	28,778	108,559
Charge for the year	1,926	2,330	-	4,256
	_______	_______	_______	_______
At 30 November 2025	11,120	72,917	28,778	112,815
	_______	_______	_______	_______
Carrying amount
At 30 November 2025	10,915	7,612	-	18,527
	_______	_______	_______	_______
At 30 November 2024	12,841	9,451	-	22,292
	_______	_______	_______	_______

7. Debtors

	30/11/25	30/11/24
	£	£
Trade debtors	2,592	8,815
Other debtors	65,802	49,961
	_______	_______
	68,394	58,776
	_______	_______

8. Creditors: amounts falling due within one year

	30/11/25	30/11/24
	£	£
Bank loans and overdrafts	5,292	10,376
Trade creditors	37,308	148,018
Corporation tax	-	37,289
Social security and other taxes	1,388	1,115
Other creditors	57,096	29,984
	_______	_______
	101,084	226,782
	_______	_______

9. Creditors: amounts falling due after more than one year

	30/11/25	30/11/24
	£	£
Bank loans and overdrafts	-	5,291
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

Year ended 30/11/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Simon B Mason	-	-	-
		_______	_______	_______

Period ended 30/11/24
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Simon B Mason	542	( 542)	-
		_______	_______	_______