REGISTERED NUMBER: 09107062 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

The PE & Sports Hub Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

7,865

10,995

CURRENT ASSETS

Debtors

5

11,114

13,838

Cash at bank

26,988

39,441

38,102

53,279

CREDITORS

Amounts falling due within one year

6

(40,570

)

(46,169

)

NET CURRENT (LIABILITIES)/ASSETS

(2,468

)

7,110

TOTAL ASSETS LESS CURRENT LIABILITIES

5,397

18,105

CREDITORS

Amounts falling due after more than one year

7

(6,750

)

(16,874

)

NET (LIABILITIES)/ASSETS

(1,353

)

1,231

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,354

)

1,230

SHAREHOLDERS' FUNDS

(1,353

)

1,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 5 May 2026 and were signed by:

Mr D J Newall - Director

1.	STATUTORY INFORMATION

The PE & Sports Hub Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09107062

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current 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 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 balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

27,883

190

9,790

37,863

DEPRECIATION

At 1 September 2024

17,581

174

9,113

26,868

Charge for year

2,575

16

539

3,130

At 31 August 2025

20,156

190

9,652

29,998

NET BOOK VALUE

At 31 August 2025

7,727

-

138

7,865

At 31 August 2024

10,302

16

677

10,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

10,934

12,662

Other debtors

180

1,176

11,114

13,838

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,125

10,125

Taxation and social security

7,600

8,984

Other creditors

22,845

27,060

40,570

46,169

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

6,750

16,874