Arena Training Centre Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Arena Training Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05015689 . The registered office is Unit 1 Coleford Road, Business Centre, Darnall Sheffield, South Yorkshire, S9 5NF.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Leasehold	Straight line over 5 years
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% reducing balance

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the

contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently

measured as follows:

Debt instruments are subsequently measured at amortised cost and commitments

to receive a loan and to make a loan to another entity 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.

All other financial instruments, including derivatives, are initially recognised at fair value, which

is normally the transaction price and are subsequently measured at fair value, with any changes

recognised in profit or loss.

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.

...CONTINUED

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Arena Training Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Financial Instruments - continued

All equity instruments regardless of significance, and other financial assets that are individually

significant, 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	31,600	400	77,730	112,038

As at 31 March 2026	31,600	400	77,730	112,038

Depreciation
As at 1 April 2025	30,007	347	26,416	102,226
Provided during the period	1,593	13	12,829	1,472

As at 31 March 2026	31,600	360	39,245	103,698

Net Book Value
As at 31 March 2026	-	40	38,485	8,340

As at 1 April 2025	1,593	53	51,314	9,812

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Arena Training Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	9,437	231,205

As at 31 March 2026	9,437	231,205

Depreciation
As at 1 April 2025	5,863	164,859
Provided during the period	894	16,801

As at 31 March 2026	6,757	181,660

Net Book Value
As at 31 March 2026	2,680	49,545

As at 1 April 2025	3,574	66,346

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	-
Additions	52

As at 31 March 2026	52

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	52

As at 1 April 2025	-

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	109,314	145,740
Amounts owed by group undertakings	57,438	-
Other debtors	19,323	1,082

	186,075	146,822

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Arena Training Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	44,984	-
Other creditors	142,573	171,913
Taxation and social security	108,014	93,552

	295,571	265,465

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	12,000	15,750

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	174,010	136,650

11. Related Party Transactions

At the balance sheet date, the company was owed £57,438 (2025: £nil) by a subsidiary company. This amount was interest free and repayable on demand.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,545		66,346
Investments	5		52		-

			49,597		66,346
CURRENT ASSETS
Debtors	6	186,075		146,822
Cash at bank and in hand		260,957		238,200

		447,032		385,022
Creditors: Amounts Falling Due Within One Year	7	(295,571 )		(265,465 )

NET CURRENT ASSETS (LIABILITIES)			151,461		119,557

TOTAL ASSETS LESS CURRENT LIABILITIES			201,058		185,903

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(12,000 )		(15,750 )

NET ASSETS			189,058		170,153

CAPITAL AND RESERVES
Called up share capital	9		2		2
Capital redemption reserve			200		200
Profit and Loss Account			188,856		169,951

SHAREHOLDERS' FUNDS			189,058		170,153

Mr I Gall Director	Mr P Monfort Director
22 July 2026