REGISTERED NUMBER: 01557907 (England and Wales)

SPORT & PLAYBASE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M V Yates

Mrs A C Yates

SECRETARY:

Mrs A C Yates

REGISTERED OFFICE:

Units 27 & 28

Skelmanthorpe Business Park, Elm Street

Skelmanthorpe

HUDDERSFIELD

West Yorkshire

HD8 9DZ

REGISTERED NUMBER:

01557907 (England and Wales)

ACCOUNTANTS:

HAIGH HUDSON

Chartered Certified Accountants

New Connexion House

2 Marsh Lane

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8AE

FIXED ASSETS

Tangible assets

4

62,319

68,633

CURRENT ASSETS

Stocks

239,215

219,223

Debtors

5

246,255

234,531

Cash at bank and in hand

35,129

40,810

520,599

494,564

CREDITORS

Amounts falling due within one year

6

223,003

232,171

NET CURRENT ASSETS

297,596

262,393

TOTAL ASSETS LESS CURRENT LIABILITIES

359,915

331,026

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

354,915

326,026

SHAREHOLDERS' FUNDS

359,915

331,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

M V Yates - Director

1.	STATUTORY INFORMATION

Sport & Playbase Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Buildings

-

2% on cost

Plant and Machinery

-

20% on cost

Fixtures and Fittings

-

33% on cost and 20% on cost

Printing Screens

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Printing

Buildings

Machinery

Fittings

Screens

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

186,304

291,121

75,492

140,853

693,770

DEPRECIATION

At 1 October 2024

122,742

286,093

75,449

140,853

625,137

Charge for year

3,723

2,557

34

-

6,314

At 30 September 2025

126,465

288,650

75,483

140,853

631,451

NET BOOK VALUE

At 30 September 2025

59,839

2,471

9

-

62,319

At 30 September 2024

63,562

5,028

43

-

68,633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade Debtors

237,845

226,604

VAT

1,641

-

Prepayments

6,769

7,927

246,255

234,531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,376

23,797

Trade Creditors

156,117

127,474

Corporation Tax

12,191

6,351

Social Security and Other Taxes

6,484

5,634

VAT

-

3,232

Other Creditors

18,000

31,204

Directors' Current Accounts

-

28,000

Accrued Expenses

10,835

6,479

223,003

232,171