Company No: 05829246 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.05.2025
		£		£
Fixed assets
Tangible assets	3	0		2,503
		0		2,503
Current assets
Debtors	4	80		652
Cash at bank and in hand		0		4,071
		80		4,723
Creditors: amounts falling due within one year	5	( 3,731)		( 5,157)
Net current liabilities		(3,651)		(434)
Total assets less current liabilities		(3,651)		2,069
Net (liabilities)/assets		( 3,651)		2,069
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		( 3,653 )		2,067
Total shareholders' (deficit)/funds		( 3,651)		2,069

For the financial period ending 31 March 2026 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sporeboys Limited (registered number: 05829246) were approved and authorised for issue by the Board of Directors on 08 May 2026. They were signed on its behalf by:

D Robinson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sporeboys Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2026 the directors made the decision that the Company would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation.

Reporting period length

The current accounting period is for 10 months from 01 June 2025 to 31 March 2026.

Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 01.06.2025 to 31.03.2026		Year ended 31.05.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Vehicles		Fixtures and fittings		Total
	£		£		£
Cost
At 01 June 2025	13,530		4,196		17,726
Disposals	( 13,530)		( 4,196)		( 17,726)
At 31 March 2026	0		0		0
Accumulated depreciation
At 01 June 2025	12,514		2,709		15,223
Charge for the financial period	212		310		522
Disposals	( 12,726)		( 3,019)		( 15,745)
At 31 March 2026	0		0		0
Net book value
At 31 March 2026	0		0		0
At 31 May 2025	1,016		1,487		2,503

4. Debtors

	31.03.2026		31.05.2025
	£		£
Other debtors	80		652

5. Creditors: amounts falling due within one year

	31.03.2026		31.05.2025
	£		£
Other taxation and social security	290		202
Other creditors	3,441		4,955
	3,731		5,157

6. Called-up share capital

	31.03.2026		31.05.2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2