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Company Registration No. 03347650 (England and Wales)
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts for the year ended 31 December 2025
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Company Information for the year ended 31 December 2025
Directors
Mr G Martin Mr M Oakley Mr R Edge Mr T Richards Mr A Talton Dr K A Severn Mrs C Malyon Mr M Young Mr C Barry P Barker J Blamire G Breen
Secretary
Mr Richard Shaw
Company Number
03347650 (England and Wales)
Registered Office
Unit 115-119 Fort Dunlop, Fort Parkway Birmingham West Midlands B24 9FE England
Accountants
FITZPATRICK OWEN ASSOCIATES LTD 52 Leicester Street Bulkington Warwickshire CV12 9NG
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,382 
16,669 
Current assets
Debtors
5
473,747 
454,365 
Cash at bank and in hand
304,895 
263,837 
778,642 
718,202 
Creditors: amounts falling due within one year
6
(522,556)
(484,172)
Net current assets
256,086 
234,030 
Net assets
267,468 
250,699 
Capital and reserves
Profit and loss account
267,468 
250,699 
Shareholders' funds
267,468 
250,699 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by
Dr K A Severn Director Company Registration No. 03347650
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION is a private company, limited by shares, registered in England and Wales, registration number 03347650. The registered office is Unit 115-119, Fort Dunlop, Fort Parkway, Birmingham, West Midlands, B24 9FE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Computer equipment
33% Straight Line
Pension costs
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £7,653 (2024 :£7,7138). The liabilities brought forward and carried forward are £1,036 and £1,044 respectively.
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
25,995 
3,880 
- 
29,875 
Additions
- 
- 
5,702 
5,702 
Disposals
- 
(3,880)
- 
(3,880)
At 31 December 2025
25,995 
- 
5,702 
31,697 
Depreciation
At 1 January 2025
10,623 
2,583 
- 
13,206 
Charge for the year
6,374 
- 
735 
7,109 
Surplus on revaluation
- 
- 
2,583 
2,583 
On disposals
- 
(2,583)
- 
(2,583)
At 31 December 2025
16,997 
- 
3,318 
20,315 
Net book value
At 31 December 2025
8,998 
- 
2,384 
11,382 
At 31 December 2024
15,372 
1,297 
- 
16,669 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
428,133 
415,216 
Accrued income and prepayments
45,614 
39,149 
473,747 
454,365 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
68,829 
61,654 
Trade creditors
12,415 
28,321 
Taxes and social security
11,249 
8,348 
Other creditors
1,316 
150 
Accruals
21,935 
1,858 
Deferred income
406,812 
383,841 
522,556 
484,172 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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