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Registered number: 03382883
Dynamik Sport Surfaces Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Dynamik Sport Surfaces Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Dynamik Sport Surfaces Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03382883

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 156,117 |  | 149,391
|  |  | 156,117 |  | 149,391
CURRENT ASSETS
Stocks |  | 525,737 |  | 281,604 |
Debtors | 5 | 991,329 |  | 1,051,421 |
Cash at bank and in hand |  | 588,186 |  | 690,493 |
|  | 2,105,252 |  | 2,023,518 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,203,543 ) |  | (1,213,897 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 901,709 |  | 809,621
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,057,826 |  | 959,012
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (25,836 ) |  | (49,331 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,824 ) |  | (11,072 )
NET ASSETS |  |  | 1,026,166 |  | 898,609
CAPITAL AND RESERVES
Called up share capital | 9 |  | 99 |  | 99
Profit and Loss Account |  |  | 1,026,067 |  | 898,510
SHAREHOLDERS' FUNDS |  |  | 1,026,166 |  | 898,609

Page 1
Page 2
Dynamik Sport Surfaces Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Fay Maitland Director
05/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Dynamik Sport Surfaces Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Dynamik Sport Surfaces Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03382883 . The registered office is Unit 10 Enterprise Trade Centre, Roman Farm Road, Hengrove Way, Bristol, BS4 1UN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents revenue earned under a wide variety of contracts to provide services. Revenue is recognised as earend when, and to the extent that, the company obtains the right to consideration exchange for its performance under these contracts. It is measured at fair value of the right to consideration, which represents amounts chargeable to customers excluding value added tax. Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of the work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% on cost
Motor Vehicles | 33% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
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Dynamik Sport Surfaces Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
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.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Dynamik Sport Surfaces Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are
received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.9. Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 22)
26 22
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 53,566 | 190,921 | 27,448 | 25,160 | 297,095
Additions | 11,184 | 83,046 | 7,728 | 13,063 | 115,021
Disposals | - | (22,300 ) | - | (12,483 ) | (34,783 )
As at 31 December 2025 | 64,750 | 251,667 | 35,176 | 25,740 | 377,333
Depreciation
As at 1 January 2025 | 30,059 | 96,442 | 3,639 | 17,564 | 147,704
Provided during the period | 7,096 | 70,809 | 6,626 | 5,071 | 89,602
Disposals | - | (3,717 ) | - | (12,373 ) | (16,090 )
As at 31 December 2025 | 37,155 | 163,534 | 10,265 | 10,262 | 221,216
Net Book Value
As at 31 December 2025 | 27,595 | 88,133 | 24,911 | 15,478 | 156,117
As at 1 January 2025 | 23,507 | 94,479 | 23,809 | 7,596 | 149,391

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 46,425 |  | 35,543

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 685,968 |  | 757,214
Other debtors | 305,361 |  | 294,207
| 991,329 |  | 1,051,421

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Dynamik Sport Surfaces Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 441,441 |  | 474,656
Bank loans and overdrafts | 23,000 |  | 46,000
Other creditors | 554,035 |  | 333,480
Taxation and social security | 185,067 |  | 359,761
| 1,203,543 |  | 1,213,897

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 23,000
Other creditors | 25,836 |  | 26,331
| 25,836 |  | 49,331

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 99

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 43,745 |  | 43,745
Later than one year and not later than five years | 105,717 |  | -
| 149,462 |  | 43,745

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 540,700 |  | 729,575

12. Related Party Transactions
Included in income are management fees receivable of £32,750 (2024: £36,000) received from a company under common control.
Purchases and other expenses in the year from a company under common control was £22,670 (2024: £24,121).
Sales in the year from a company under common control was £17,937 (2024: £28,449).
13. Ultimate Controlling Party
The company's ultimate controlling party is Dynamik Holdings Ltd by virtue of ownership of 100% of the issued share capital in the company.
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