REGISTERED NUMBER: 11919062 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

ATT Sports Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

122,100

162,800

Tangible assets

5

104,668

128,085

226,768

290,885

CURRENT ASSETS

Debtors

6

92,303

39,405

Cash at bank

22,334

78,067

114,637

117,472

CREDITORS

Amounts falling due within one year

7

104,676

99,907

NET CURRENT ASSETS

9,961

17,565

TOTAL ASSETS LESS CURRENT LIABILITIES

236,729

308,450

CREDITORS

Amounts falling due after more than one year

8

(78,004

)

(98,947

)

PROVISIONS FOR LIABILITIES

(5,801

)

(8,309

)

NET ASSETS

152,924

201,194

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

152,824

201,094

SHAREHOLDERS' FUNDS

152,924

201,194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 June 2026 and were signed by:

Mr A T Thorndyke - Director

1.	STATUTORY INFORMATION

ATT Sports Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11919062

Registered office:

Ebenezer House

Ryecroft

Newcastle-Under-Lyme

Staffordshire

ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).

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 2019, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

407,000

AMORTISATION

At 1 April 2025

244,200

Amortisation for year

40,700

At 31 March 2026

284,900

NET BOOK VALUE

At 31 March 2026

122,100

At 31 March 2025

162,800

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

13,473

121,154

7,227

141,854

Additions

10,185

-

1,870

12,055

Disposals

-

-

(2,148

)

(2,148

)

At 31 March 2026

23,658

121,154

6,949

151,761

DEPRECIATION

At 1 April 2025

4,759

2,158

6,852

13,769

Charge for year

4,725

29,749

998

35,472

Eliminated on disposal

-

-

(2,148

)

(2,148

)

At 31 March 2026

9,484

31,907

5,702

47,093

NET BOOK VALUE

At 31 March 2026

14,174

89,247

1,247

104,668

At 31 March 2025

8,714

118,996

375

128,085

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

121,154

DEPRECIATION

At 1 April 2025

2,158

Charge for year

29,749

At 31 March 2026

31,907

NET BOOK VALUE

At 31 March 2026

89,247

At 31 March 2025

118,996

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,157

24,556

Amounts owed by group undertakings

12,330

13,680

Other debtors

59,816

1,169

92,303

39,405

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,252

10,000

Hire purchase contracts

16,924

16,924

Taxation and social security

76,154

72,719

Other creditors

5,346

264

104,676

99,907

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,627

Hire purchase contracts

78,004

93,320

78,004

98,947

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

94,928

110,244

The hire purchase is secured against the asset to which it relates.

10.	OTHER FINANCIAL COMMITMENTS

The company has obligations under a lease ending in 2028 of £39,400.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr A T Thorndyke

Balance outstanding at start of year

-

-

Amounts advanced

59,816

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

59,816

-