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Registered number: 07475667
KTA Sport And Leisure Limited
Financial Statements
For The Year Ended 31 December 2025
BBK Partnership Limited
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW
KTA Sport And Leisure Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
KTA Sport And Leisure Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07475667

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 91,485 |  | 103,877
|  |  | 91,485 |  | 103,877
CURRENT ASSETS
Debtors | 5 | 83,945 |  | 71,476 |
Cash at bank and in hand |  | 80,524 |  | 65,998 |
|  | 164,469 |  | 137,474 |
Creditors: Amounts Falling Due Within One Year | 6 | (50,302 ) |  | (44,927 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 114,167 |  | 92,547
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 205,652 |  | 196,424
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (11,997 ) |  | (25,027 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,523 ) |  | (15,074 )
NET ASSETS |  |  | 181,132 |  | 156,323
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 181,032 |  | 156,223
SHAREHOLDERS' FUNDS |  |  | 181,132 |  | 156,323

Page 1
Page 2
KTA Sport And Leisure 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

Mr M Freeman Director
22/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KTA Sport And Leisure Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
KTA Sport And Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07475667 . The registered office is Suite 2c, 175, Darkes Lane, Potters Bar, EN6 1BW.
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.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
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:

Short Leasehold | Over the lease term
Equipment | 20% on reducing balance
Fixtures & Fittings | 10% on cost
Computer Equipment | 25% on reducing balance

2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 9)
10 9
Page 3
Page 4
KTA Sport And Leisure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Short Leasehold | Equipment | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 27,266 | 128,261 | 29,634 | 7,143 | 192,304
Additions | - | - | 2,661 | - | 2,661
As at 31 December 2025 | 27,266 | 128,261 | 32,295 | 7,143 | 194,965
Depreciation
As at 1 January 2025 | 2,727 | 76,411 | 4,177 | 5,112 | 88,427
Provided during the period | 1,363 | 10,370 | 2,812 | 508 | 15,053
As at 31 December 2025 | 4,090 | 86,781 | 6,989 | 5,620 | 103,480
Net Book Value
As at 31 December 2025 | 23,176 | 41,480 | 25,306 | 1,523 | 91,485
As at 1 January 2025 | 24,539 | 51,850 | 25,457 | 2,031 | 103,877

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52,204 |  | 37,911
Other debtors | 15,000 |  | 15,000
Prepayments | 16,741 |  | 18,565
| 83,945 |  | 71,476

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,993 |  | 10,000
Other loans | 9,483 |  | 9,484
Tax | 9,186 |  | 527
Social security and other taxes | 4,769 |  | 3,431
VAT | 6,880 |  | 7,923
Creditors and accruals | 14,991 |  | 13,562
| 50,302 |  | 44,927

Page 4
Page 5
KTA Sport And Leisure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,000
Other loans | 11,997 |  | 20,027
| 11,997 |  | 25,027

8. Secured Creditors
The following secured debts are included within creditors:
2025 2024
£ £
Other creditors 21,480 29,510
The sundry loan is secured by way of a fixed and floating charge over the assets of the company.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company was ultimately controlled by the directors throughout the period.
Page 5