Pro Athlete Supplementation Limited 31/01/2026 iXBRL

Company registration number: 05677303

Pro Athlete Supplementation Limited

Unaudited filleted financial statements

31 January 2026

Pro Athlete Supplementation Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Pro Athlete Supplementation Limited

Directors and other information


	Directors	Mr J D Williams


	Company number	05677303


	Registered office	Unit 25
		Heads of the Valley Industrial Estate
		Rhymney
		Blaenau Gwent
		NP22 5RL


	Accountants	Beverley & Williams Accountants Ltd
		Unit A, St Davids House
		Feeder Row
		Cwmcarn
		Newport, Gwent
		NP11 7ED

Pro Athlete Supplementation Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	12,756		21,600
		_______		_______
			12,756		21,600

Current assets
Stocks		253,376		246,063
Debtors	6	110,583		150,243
Cash at bank and in hand		121,170		87,526
		_______		_______
		485,129		483,832
Creditors: amounts falling due
within one year	7	( 184,631)		( 180,015)
		_______		_______
Net current assets			300,498		303,817
			_______		_______
Total assets less current liabilities			313,254		325,417

Creditors: amounts falling due
after more than one year	8		( 24,170)		( 32,941)

Provisions for liabilities			( 2,070)		( 4,035)

			_______		_______
Net assets			287,014		288,441
			_______		_______

Capital and reserves
Called up share capital			1,200		1,200
Profit and loss account			285,814		287,241
			_______		_______
Shareholders funds			287,014		288,441
			_______		_______

For the year ending 31 January 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 July 2026 , and are signed on behalf of the board by:

Mr J D Williams

Director

Company registration number: 05677303

Pro Athlete Supplementation Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 25, Heads of the Valley Industrial Estate, Rhymney, Blaenau Gwent, NP22 5RL.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Computer equipment and website	-	20 %	straight line
Motor vehicles	-	20 %	straight line
Fixtures and fittings	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Plant and machinery	Computer equipment and website	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 February 2025 and 31 January 2026	25,550	51,457	4,863	81,870
	_______	_______	_______	_______
Depreciation
At 1 February 2025	11,498	44,056	4,716	60,270
Charge for the year	5,110	3,587	147	8,844
	_______	_______	_______	_______
At 31 January 2026	16,608	47,643	4,863	69,114
	_______	_______	_______	_______
Carrying amount
At 31 January 2026	8,942	3,814	-	12,756
	_______	_______	_______	_______
At 31 January 2025	14,052	7,401	147	21,600
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	104,232	149,851
Other debtors	6,351	392
	_______	_______
	110,583	150,243
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loan	5,556	5,556
Trade creditors	19,283	54,447
Accruals and deferred income	76,915	74,553
Corporation tax	37,999	24,117
Social security and other taxes	44,840	21,342
Other creditors	38	-
	_______	_______
	184,631	180,015
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loan	21,759	27,315
Other creditors	2,411	5,626
	_______	_______
	24,170	32,941
	_______	_______

9. Government grants

	2026	2025
	£	£
At start of year	8,841	12,056
Grants received or receivable	(-)	(-)
Released to the profit or loss	(3,215)	(3,215)
	_______	_______
At end of year	5,626	8,841
	_______	_______

The amounts recognised in the for government grants are as follows:

	2026	2025
	£	£
Recognised in creditors:
Deferred government grants due within one year	3,215	3,215
Deferred government grants due after more than one year	2,411	5,626
	_______	_______
	5,626	8,841
	_______	_______
Recognised in other operating income:
Government grants recognised directly in income	3,215	3,215
	_______	_______

10. Controlling party

The ultimate controlling party is PAS Nutrition Limited, the shareholder of the company .