Ross Sport Europe Limited 31/03/2026 iXBRL

Company registration number: 12423094

ROSS SPORT EUROPE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

ROSS SPORT EUROPE LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

ROSS SPORT EUROPE LIMITED

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr R D Walker

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 08 July 2026 and signed on behalf of the board by:

Mr R D Walker

Director

ROSS SPORT EUROPE LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Ross Sport Europe Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

8 July 2026

ROSS SPORT EUROPE LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	4	56,375		40,033
		_______		_______
			56,375		40,033

Current assets
Stocks		995,617		1,034,214
Debtors	5	214,660		146,000
Cash at bank and in hand		-		12,406
		_______		_______
		1,210,277		1,192,620
Creditors: amounts falling due
within one year	6	( 469,170)		( 620,373)
		_______		_______
Net current assets			741,107		572,247
			_______		_______
Total assets less current liabilities			797,482		612,280

Creditors: amounts falling due
after more than one year	7		( 171,667)		( 11,667)
			_______		_______
Net assets			625,815		600,613
			_______		_______

Capital and reserves
Called up share capital	8		1,015		1,015
Profit and loss account			624,800		599,598
			_______		_______
Shareholders funds			625,815		600,613
			_______		_______

For the year 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 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 income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 July 2026 , and are signed on behalf of the board by:

Mr R D Walker

Director

Company registration number: 12423094

ROSS SPORT EUROPE LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. 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'.

2. 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.

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.

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:


Motor vehicles	-	25 %	reducing balance

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

3. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	61,848	42,404
	_______	_______
Tax on profit	61,848	42,404
	_______	_______

4. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2025	25,783	22,796	48,579
Additions	15,280	9,272	24,552
	_______	_______	_______
At 31 March 2026	41,063	32,068	73,131
	_______	_______	_______
Depreciation
At 1 April 2025	3,640	4,906	8,546
Charge for the year	4,957	3,253	8,210
	_______	_______	_______
At 31 March 2026	8,597	8,159	16,756
	_______	_______	_______
Carrying amount
At 31 March 2026	32,466	23,909	56,375
	_______	_______	_______
At 31 March 2025	22,143	17,890	40,033
	_______	_______	_______

5. Debtors

	2026	2025
	£	£
Trade debtors	63,519	78,620
Amounts owed by group undertakings	139,415	56,790
Other debtors	11,726	10,590
	_______	_______
	214,660	146,000
	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,571	-
Trade creditors	363,501	538,747
Corporation tax	79,982	42,404
Social security and other taxes	20,482	35,691
Other creditors	3,634	3,531
	_______	_______
	469,170	620,373
	_______	_______

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

	2026	2025
	£	£
Bank loans and overdrafts	1,667	11,667
Other creditors	170,000	-
	_______	_______
	171,667	11,667
	_______	_______

8. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	1,000	1,000	1,000	1,000
X Non Voting Ordinary shares of £ 0.10 each	50	5	50	5
Z Non Voting Ordinary shares of £ 0.10 each	100	10	100	10
	_______	_______	_______	_______
	1,150	1,015	1,150	1,015
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	1,000	1,000	1,000	1,000
X Non Voting Ordinary shares of £ 0.10 each	50	5	50	5
Z Non Voting Ordinary shares of £ 0.10 each	100	10	100	10
	_______	_______	_______	_______
	1,150	1,015	1,150	1,015
	_______	_______	_______	_______