KTA Sport And Leisure Limited

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

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

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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.

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)

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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

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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.

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