ACCOUNTS - Final Accounts preparation

Registered number: 15913953

THE PADEL HUB KT19 LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

THE PADEL HUB KT19 LTD

REGISTERED NUMBER: 15913953

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		400,328
			400,328
Current assets
Debtors: amounts falling due within one year	5	494,549
Cash at bank and in hand	6	4,902
		499,451
Creditors: amounts falling due within one year	7	(591,994)
Net current (liabilities)/assets			(92,543)
Total assets less current liabilities			307,785

Net assets			307,785

Capital and reserves
Called up share capital			250
Share premium account			505,327
Profit and loss account			(197,792)
			307,785

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THE PADEL HUB KT19 LTD

REGISTERED NUMBER: 15913953

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2026.

E Pilnikova

Director

The notes on pages 3 to 6 form part of these financial statements.

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THE PADEL HUB KT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The Padel Hub KT19 Limited is a private company limited by shares, incorporated in England & Wales
(registered number 15913953). The registered office is Unit 1 Albion Close, Slough, SL25DT. The
financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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THE PADEL HUB KT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property	-	10%	Straight Line
Fixtures and fittings	-	25%	Reducing Balance
Office equipment	-	25%	Straight Line
Computer equipment	-	25%	Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 4.

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THE PADEL HUB KT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Freehold property	Fixtures and fittings	Office equipment	Computer equipment	Total
	£	£	£	£	£
Cost or valuation
Additions	520,689	17,399	4,474	2,521	545,083
At 31 December 2025	520,689	17,399	4,474	2,521	545,083
Depreciation
Charge for the Period on owned assets	139,194	3,905	976	680	144,755
At 31 December 2025	139,194	3,905	976	680	144,755
Net book value
At 31 December 2025	381,495	13,494	3,498	1,841	400,328

Debtors

					2025
					£


	Trade debtors	1,873
	Amounts owed by group undertakings	32,606
	Other debtors	331,676
	Prepayments and accrued income	128,394
		494,549

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	4,902
		4,902

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THE PADEL HUB KT19 LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	15,118
	Other taxation and social security	51,443
	Other creditors	520,372
	Accruals and deferred income	5,061
		591,994

8.	Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the reporting date.

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