Bahn Sportive Ltd 31/12/2025 iXBRL

Company registration number: 15340415

Bahn Sportive Ltd

Unaudited filleted financial statements

31 December 2025

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

Bahn Sportive Ltd

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Bahn Sportive Ltd

Directors and other information


Directors	Mr S E Wheatley
	Mrs J J Wheatley	(Appointed 1 July 2025)


Secretary	Mr S E Wheatley


Company number	15340415


Registered office	High Parks
	Newton le Willows
	Bedale
	DL8 1TP


Accountants	The Barker Partnership
	17 Central Buildings
	Market Place
	Thirsk
	North Yorkshire
	YO7 1HD

Bahn Sportive Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Bahn Sportive Ltd

Year ended 31 December 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 Bahn Sportive Ltd for the year ended 31 December 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Bahn Sportive Ltd, as a body, in accordance with the terms of our engagement letter dated 6 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Bahn Sportive Ltd and state those matters that we have agreed to state to the board of directors of Bahn Sportive Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bahn Sportive Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bahn Sportive Ltd 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 profit of Bahn Sportive Ltd. You consider that Bahn Sportive Ltd 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 Bahn Sportive Ltd. 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.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

26 May 2026

Bahn Sportive Ltd

Balance sheet

31 December 2025

		31/12/25		31/12/24
	Note	£	£	£	£

Fixed assets
Tangible assets	5	2,074		-
		_______		_______
			2,074		-

Current assets
Debtors	6	600		-
Cash at bank and in hand		193		1,386
		_______		_______
		793		1,386
Creditors: amounts falling due
within one year	7	( 898)		( 3,060)
		_______		_______
Net current liabilities			( 105)		( 1,674)
			_______		_______
Total assets less current liabilities			1,969		( 1,674)

			_______		_______
Net assets/(liabilities)			1,969		( 1,674)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,869		( 1,774)
			_______		_______
Shareholders funds/(deficit)			1,969		( 1,674)
			_______		_______

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.

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 Profit & Loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

Mr S E Wheatley

Director

Company registration number: 15340415

Bahn Sportive Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Bahn Sportive Ltd, High Parks, Newton le Willows, Bedale, DL8 1TP.

The principal activity of the company is that of engineering consultancy.

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.

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

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.

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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Fittings fixtures and equipment	-	20 %	straight line

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.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 1 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2025	-	-
Additions	2,592	2,592
	_______	_______
At 31 December 2025	2,592	2,592
	_______	_______
Depreciation
At 1 January 2025	-	-
Charge for the year	518	518
	_______	_______
At 31 December 2025	518	518
	_______	_______
Carrying amount
At 31 December 2025	2,074	2,074
	_______	_______
At 31 December 2024	-	-
	_______	_______

6. Debtors

	31/12/25	31/12/24
	£	£
Trade debtors	600	-
	_______	_______

7. Creditors: amounts falling due within one year

	31/12/25	31/12/24
	£	£
Corporation tax	233	-
Other creditors	665	3,060
	_______	_______
	898	3,060
	_______	_______