REGISTERED NUMBER: 06047998 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Total Sports Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N O Holliday

SECRETARY:

K Holliday

REGISTERED OFFICE:

2 Clifton Moor Business Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

REGISTERED NUMBER:

06047998 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

90,208

87,354

90,208

87,354

CURRENT ASSETS

Debtors

6

342,010

361,621

Cash at bank and in hand

244,066

244,247

586,076

605,868

CREDITORS

Amounts falling due within one year

7

219,837

307,941

NET CURRENT ASSETS

366,239

297,927

TOTAL ASSETS LESS CURRENT LIABILITIES

456,447

385,281

CREDITORS

Amounts falling due after more than one year

8

-

(3,211

)

PROVISIONS FOR LIABILITIES

(22,552

)

(21,839

)

NET ASSETS

433,895

360,231

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

433,795

360,131

SHAREHOLDERS' FUNDS

433,895

360,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

N O Holliday - Director

1.	STATUTORY INFORMATION

Total Sports Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2024 - 49 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

45,214

4,354

111,580

18,256

179,404

Additions

12,405

3,343

29,500

1,507

46,755

Disposals

-

-

(59,180

)

-

(59,180

)

At 31 August 2025

57,619

7,697

81,900

19,763

166,979

DEPRECIATION

At 1 September 2024

30,147

3,540

41,783

16,580

92,050

Charge for year

6,868

831

15,119

1,061

23,879

Eliminated on disposal

-

-

(39,158

)

-

(39,158

)

At 31 August 2025

37,015

4,371

17,744

17,641

76,771

NET BOOK VALUE

At 31 August 2025

20,604

3,326

64,156

2,122

90,208

At 31 August 2024

15,067

814

69,797

1,676

87,354

6.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

7,224

18,818

Other debtors

2,786

12,803

10,010

31,621

31.8.25

31.8.24

£

£

Amounts falling due after more than one year:

Other debtors

332,000

330,000

Aggregate amounts

342,010

361,621

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,211

37,505

Hire purchase contracts

-

20,731

Taxation and social security

139,529

118,662

Other creditors

77,097

131,043

219,837

307,941

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

3,211

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100