EL Sports Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14752006

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		821		966

			821		966
CURRENT ASSETS
Debtors		30,148		113,122
Cash at bank and in hand		14,437		3,792

		44,585		116,914
Creditors: Amounts Falling Due Within One Year		(917,177 )		(817,373 )

NET CURRENT ASSETS (LIABILITIES)			(872,592 )		(700,459 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(871,771 )		(699,493 )

NET LIABILITIES			(871,771 )		(699,493 )

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			(871,871 )		(699,593 )

SHAREHOLDERS' FUNDS			(871,771)		(699,493)

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EL Sports Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss Ella Lloyd

Director

28/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

EL Sports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14752006 . The registered office is 42 Nant-Y-Mynydd, Coed-Y-Cwm, Pontypridd, CF37 3JH.

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.

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:

Plant & Machinery

15% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	1,137

As at 31 March 2026	1,137

Depreciation
As at 1 April 2025	171
Provided during the period	145

As at 31 March 2026	316

Net Book Value
As at 31 March 2026	821

As at 1 April 2025	966

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EL Sports Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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