Beckwoods Sports Limited - Filleted accounts

Registered number

12433846

Beckwoods Sports Limited

Filleted Accounts

31 March 2026

Beckwoods Sports Limited
Registered number:		12433846
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		48,001			42,753

Current assets
Stocks		5,200			8,130
Cash at bank and in hand		131,217			164,100
		136,417			172,230

Creditors: amounts falling due within one year	4	(95,542)			(124,949)

Net current assets			40,875			47,281

Total assets less current liabilities			88,876			90,034

Creditors: amounts falling due after more than one year	5		(4,328)			(14,780)



Net assets			84,548			75,254

Capital and reserves
Called up share capital			100			100
Profit and loss account			84,448			75,154

Shareholders' funds			84,548			75,254

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M D Beckett
Director
Approved by the board on 21 July 2026

Beckwoods Sports Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Fixtures and fittings	20% reducing balance

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		10		10


3	Tangible fixed assets
					Fixtures and fittings
£
	Cost
	At 1 April 2025				64,845
	Additions				16,248
	At 31 March 2026				81,093

	Depreciation
	At 1 April 2025				22,092
	Charge for the year				11,000
	At 31 March 2026				33,092

	Net book value
	At 31 March 2026				48,001
	At 31 March 2025				42,753


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		4,328		2,876
	Trade creditors		6,283		8,106
	Taxation and social security costs		30,957		37,356
	Other creditors		53,974		76,611
			95,542		124,949


5	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		4,328		9,780
	Other creditors		-		5,000
			4,328		14,780


6	Other information

	Beckwoods Sports Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Agincourt House
	14 Clytha Park Road
	Newport
	South Wales
	NP20 4PB