Registration number: 09142608

Pro Sports Financial Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

Pro Sports Financial Limited

(Registration number: 09142608)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	54,771	104,153
Current assets
Stocks		1,240,899	1,371,450
Debtors	5	148,428	325,575
Cash at bank and in hand		16,824	96,455
		1,406,151	1,793,480
Creditors: Amounts falling due within one year	6	(1,414,047)	(1,841,384)
Net current liabilities		(7,896)	(47,904)
Total assets less current liabilities		46,875	56,249
Creditors: Amounts falling due after more than one year	6	(31,204)	(25,748)
Provisions for liabilities		(6,299)	(19,789)
Net assets		9,372	10,712
Capital and reserves
Called up share capital		100	100
Retained earnings		9,272	10,612
Shareholders' funds		9,372	10,712

Pro Sports Financial Limited

(Registration number: 09142608)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 July 2026 and signed on its behalf by:
 

......................................... Mr C Killen Director

Pro Sports Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Pro Sports Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost
Plant and machinery	20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2024	4,112	224,958	5,529	234,599
Additions	-	23,000	-	23,000
Disposals	-	(110,558)	-	(110,558)
At 31 July 2025	4,112	137,400	5,529	147,041
Depreciation
At 1 August 2024	3,701	122,671	4,074	130,446
Charge for the year	411	17,960	563	18,934
Eliminated on disposal	-	(57,110)	-	(57,110)
At 31 July 2025	4,112	83,521	4,637	92,270
Carrying amount
At 31 July 2025	-	53,879	892	54,771
At 31 July 2024	411	102,287	1,455	104,153

Pro Sports Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	3,000	310,038
Other debtors	145,428	15,537
	148,428	325,575

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		509,881	423,030
Trade creditors		856,226	1,378,389
Taxation and social security		44,331	23,650
Accruals and deferred income		2,800	2,667
Other creditors		809	13,648
		1,414,047	1,841,384