Registrar

Registration number: 15944711

Avenue Sporting Technology Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Avenue Sporting Technology Limited

Company Information

Directors

W M Gleeson

Registered office

CSS House 10-12 Manor Street Braintree England CM7 3HP

Bankers

Xace Limited 71-75 Shelton Street London WC2H 9JQ

Accountants

Lambert Chapman LLP 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Avenue Sporting Technology Limited

(Registration number: 15944711)
Balance Sheet as at 30 September 2025

	Note	2025 £
Fixed assets
Intangible assets	4	4,356
Current assets
Debtors	5	200
Creditors: Amounts falling due within one year	6	(27,219)
Net current liabilities		(27,019)
Net liabilities		(22,663)
Capital and reserves
Called up share capital	7	200
Retained earnings		(22,863)
Shareholders' deficit		(22,663)

For the financial period ending 30 September 2025 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 period 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 5 June 2026
 

W M Gleeson
Director

Avenue Sporting Technology Limited

Notes to the Unaudited Financial Statements for the Period from 9 September 2024 to 30 September 2025

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: CSS House, 10-12 Manor Street, Braintree, England, CM7 3HP.

These financial statements were authorised for issue by the director on 5 June 2026.

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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Intangible assets

Separately acquired trademarks are shown at historical cost.

Trademarks have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

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
Trademarks	Straight line over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Avenue Sporting Technology Limited

Notes to the Unaudited Financial Statements for the Period from 9 September 2024 to 30 September 2025

Trade creditors

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

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4	Intangible assets

	Trademarks £	Total £
Cost or valuation
Additions acquired separately	4,356	4,356
At 30 September 2025	4,356	4,356
Amortisation
Carrying amount
At 30 September 2025	4,356	4,356

5

Debtors

	Note	2025 £
Other debtors	8	200

Avenue Sporting Technology Limited

Notes to the Unaudited Financial Statements for the Period from 9 September 2024 to 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Trade creditors	4,946
Accruals and deferred income	1,548
Other creditors	20,725
	27,219

7	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	200	200

Upon incorporation 200 ordinary shares of £1 each were issued.

8	Related party transactions

Included in other creditors are amounts owed to a company under common control of £20,725.

Transactions with the director

2025	At 9 September 2024 £	Advances to director £	At 30 September 2025 £
W M Gleeson	-	200	200
	-	200	200

The directors loan account is unsecured, interest free and repayable on demand.