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Registration number: 13211430

DE Sports Therapy Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

DE Sports Therapy Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

DE Sports Therapy Limited

(Registration number: 13211430)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | - | 866
Tangible assets | 5 | 230 | 331
|  | 230 | 1,197
Current assets |  |  |
Debtors | 6 | 400 | 400
Cash at bank and in hand |  | 12,165 | 10,696
|  | 12,565 | 11,096
Creditors: Amounts falling due within one year | 7 | (10,308) | (11,771)
Net current assets/(liabilities) |  | 2,257 | (675)
Net assets |  | 2,487 | 522
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 2,387 | 422
Shareholders' funds |  | 2,487 | 522

DE Sports Therapy Limited

(Registration number: 13211430)
Balance Sheet as at 30 April 2026

For the financial year ending 30 April 2026 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; and
• | The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 June 2026

......................................... Mr Daniel Thomas Elsigood Director

DE Sports Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

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

The address of its registered office is:
6 Link Way
Thatcham
Berkshire
RG18 3DY
England

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.

Going concern

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.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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:

Asset class | Depreciation method and rate
Office Equipment | 25% Straight line

DE Sports Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Purchase of goodwill | 25%

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.

Debtors

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

DE Sports Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

DE Sports Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 May 2025 | 41,500 | 41,500
At 30 April 2026 | 41,500 | 41,500
Amortisation
At 1 May 2025 | 40,634 | 40,634
Amortisation charge | 866 | 866
At 30 April 2026 | 41,500 | 41,500
Carrying amount
At 30 April 2026 | - | -
At 30 April 2025 | 866 | 866

5 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 May 2025 | 518 | 518
At 30 April 2026 | 518 | 518
Depreciation
At 1 May 2025 | 187 | 187
Charge for the year | 101 | 101
At 30 April 2026 | 288 | 288
Carrying amount
At 30 April 2026 | 230 | 230
At 30 April 2025 | 331 | 331

DE Sports Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 400 | 400
| 400 | 400

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | - | 900
Taxation and social security |  | 8,184 | 9,059
Other creditors |  | 2,124 | 1,812
|  | 10,308 | 11,771

Creditors: amounts falling due after more than one year

| 2026 £ | 2025 £

8 | Loans and borrowings

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 900

9 | Related party transactions

Transactions with the director The company has a loan with its director. As at 30th April 2026, the balance due to the director was £624 (2025: £312).