| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| Integral Sports Limited |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| Integral Sports Limited |
| Integral Sports Limited (Registered number: 07015909) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 30 September 2025 |
| Page |
| Balance Sheet | 1 | to | 2 |
| Notes to the Financial Statements | 3 | to | 6 |
| Integral Sports Limited (Registered number: 07015909) |
| BALANCE SHEET |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Investments | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Retained earnings |
| Shareholders' funds |
| Integral Sports Limited (Registered number: 07015909) |
| BALANCE SHEET - continued |
| 30 September 2025 |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| Integral Sports Limited (Registered number: 07015909) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 30 September 2025 |
| 1. | STATUTORY INFORMATION |
| Integral Sports Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about Integral Sports Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Turnover |
| Turnover represents amounts invoiced in respect of goods net of value added tax. Turnover is recognised at the point of sale. |
| Tangible fixed assets |
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
| Freehold land | Nil |
| Freehold building | 2% on cost |
| Computer equipment | 20% on cost |
| Fixtures, fittings and equipment | 15% reducing balance |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Stocks |
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
| Integral Sports Limited (Registered number: 07015909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 September 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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. |
| Pensions |
| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. |
| Debtors |
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
| Creditors |
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
| Provisions |
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Integral Sports Limited (Registered number: 07015909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 September 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | and | Computer |
| property | fittings | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| Depreciation |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| Included in cost of land and buildings is freehold land of £ 116,734 (2024 - £ 116,734 ) which is not depreciated. |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| Cost |
| At 1 October 2024 |
| and 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: 38 Antony Road, Torpoint, Cornwall, PL11 2JR |
| Nature of business: |
| % |
| Class of shares: | holding |
| Integral Sports Limited (Registered number: 07015909) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 30 September 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary shares | £1 | 100 | 100 |
| 10. | RELATED PARTY DISCLOSURES |
| As at the balance sheet date the company owed Mr M Roberts, its director and shareholder £14,788. |
| No interest was charged on the loan, and it carried no fixed term of repayment. |
| As at the balance sheet date the company was owed £25,134 by Integral Properties (SW) Limited, its subsidiary company. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |