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MIA SPORTS TECHNOLOGY LIMITED

Registered Number
06253199
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

MIA SPORTS TECHNOLOGY LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | David Keith Watkins

Registered Address | 1 The Common Hill Furze Road
| Bishampton
| Pershore
| WR10 2NU

Registered Number | 06253199 (England and Wales)

MIA SPORTS TECHNOLOGY LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 136 |  |  |  | -
|  |  |  | 136 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Stocks |  | 17,610 |  |  |  | 21,419 |  |
Debtors |  | 2,714 |  |  |  | 897 |  |
Cash at bank and on hand |  | 1,569 |  |  |  | 4,280 |  |
|  | 21,893 |  |  |  | 26,596 |  |
Creditors amounts falling due within one year |  | (55,954) |  |  |  | (19,888) |  |
Net current assets (liabilities) |  |  |  | (34,061) |  |  |  | 6,708
Total assets less current liabilities |  |  |  | (33,925) |  |  |  | 6,708
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (9,264)
Net assets |  |  |  | (33,925) |  |  |  | (2,556)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 6 |  |  |  | 6
Profit and loss account |  |  |  | (33,931) |  |  |  | (2,562)
Shareholders' funds |  |  |  | (33,925) |  |  |  | (2,556)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:
David Keith Watkins Director Registered Company No. 06253199

MIA SPORTS TECHNOLOGY LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| Additions | 170
| At 30 September 25 | 170
| Depreciation and impairment
| Charge for year | 34
| At 30 September 25 | 34
| Net book value
| At 30 September 25 | 136
| At 30 September 24 | -