Company registration number 09024174 (England and Wales)
SOPER SPORT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
SOPER SPORT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
SOPER SPORT LIMITED
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,491
5,409
Current assets
Stocks
28,792
28,792
Debtors
4
8,203
226,481
Cash at bank and in hand
336,744
29
373,739
255,302
Creditors: amounts falling due within one year
5
(98,180)
(56,317)
Net current assets
275,559
198,985
Net assets
282,050
204,394
Capital and reserves
Called up share capital
6
103
103
Share premium account
729,970
729,970
Profit and loss reserves
(448,023)
(525,679)
Total equity
282,050
204,394

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 August 2026
S Soper
Director
Company registration number 09024174 (England and Wales)
SOPER SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
- 2 -
1
Accounting policies
Company information

Soper Sport Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% straight line
Fixtures, fittings & equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

SOPER SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are classified as debt, are recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
SOPER SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 4 -
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 June 2025
4,840
3,858
8,698
Additions
-
0
2,138
2,138
At 31 May 2026
4,840
5,996
10,836
Depreciation and impairment
At 1 June 2025
459
2,830
3,289
Depreciation charged in the year
657
399
1,056
At 31 May 2026
1,116
3,229
4,345
Carrying amount
At 31 May 2026
3,724
2,767
6,491
At 31 May 2025
4,381
1,028
5,409
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
8,203
226,481
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
24,881
903
Taxation and social security
17,597
1,382
Other creditors
55,702
54,032
98,180
56,317
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
'A' Ordinary shares of £1 each
2
2
2
2
'B' Ordinary shares of £1 each
1
1
1
1
103
103
103
103
SOPER SPORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2026
- 5 -
7
Related party transactions

Included within other creditors is £39,202 (2025: £51,457) owed to the director by the company, as at the balance sheet date.

2026-05-31 2025-06-01 false false false 11 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity S Soper 09024174 2025-06-01 2026-05-31 09024174 2026-05-31 09024174 2025-05-31 09024174 core:PlantMachinery 2026-05-31 09024174 core:FurnitureFittings 2026-05-31 09024174 core:PlantMachinery 2025-05-31 09024174 core:FurnitureFittings 2025-05-31 09024174 core:WithinOneYear 2026-05-31 09024174 core:WithinOneYear 2025-05-31 09024174 core:CurrentFinancialInstruments core:WithinOneYear 2026-05-31 09024174 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 09024174 core:ShareCapital 2026-05-31 09024174 core:ShareCapital 2025-05-31 09024174 core:SharePremium 2026-05-31 09024174 core:SharePremium 2025-05-31 09024174 core:RetainedEarningsAccumulatedLosses 2026-05-31 09024174 core:RetainedEarningsAccumulatedLosses 2025-05-31 09024174 core:ShareCapitalOrdinaryShareClass1 2026-05-31 09024174 core:ShareCapitalOrdinaryShareClass1 2025-05-31 09024174 core:ShareCapitalOrdinaryShareClass2 2026-05-31 09024174 core:ShareCapitalOrdinaryShareClass2 2025-05-31 09024174 core:ShareCapitalOrdinaryShareClass3 2026-05-31 09024174 core:ShareCapitalOrdinaryShareClass3 2025-05-31 09024174 core:ShareCapitalOrdinaryShares 2026-05-31 09024174 core:ShareCapitalOrdinaryShares 2025-05-31 09024174 bus:Director1 2025-06-01 2026-05-31 09024174 core:PlantMachinery 2025-06-01 2026-05-31 09024174 core:FurnitureFittings 2025-06-01 2026-05-31 09024174 2024-06-01 2025-05-31 09024174 core:PlantMachinery 2025-05-31 09024174 core:FurnitureFittings 2025-05-31 09024174 2025-05-31 09024174 bus:OrdinaryShareClass1 2025-06-01 2026-05-31 09024174 bus:OrdinaryShareClass2 2025-06-01 2026-05-31 09024174 bus:OrdinaryShareClass3 2025-06-01 2026-05-31 09024174 bus:OrdinaryShareClass1 2026-05-31 09024174 bus:OrdinaryShareClass1 2025-05-31 09024174 bus:OrdinaryShareClass2 2026-05-31 09024174 bus:OrdinaryShareClass2 2025-05-31 09024174 bus:OrdinaryShareClass3 2026-05-31 09024174 bus:OrdinaryShareClass3 2025-05-31 09024174 bus:AllOrdinaryShares 2026-05-31 09024174 bus:AllOrdinaryShares 2025-05-31 09024174 bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 09024174 bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 09024174 bus:FRS102 2025-06-01 2026-05-31 09024174 bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 09024174 bus:FullAccounts 2025-06-01 2026-05-31 xbrli:pure xbrli:shares iso4217:GBP