M3C Sports Supplies Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05306300

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		17,325		26,258

			17,325		26,258
CURRENT ASSETS
Stocks		62,822		63,291
Debtors	6	10,013		8,096
Cash at bank and in hand		97,791		106,374

		170,626		177,761
Creditors: Amounts Falling Due Within One Year	7	(79,010 )		(72,988 )

NET CURRENT ASSETS (LIABILITIES)			91,616		104,773

TOTAL ASSETS LESS CURRENT LIABILITIES			108,941		131,031

NET ASSETS			108,941		131,031

CAPITAL AND RESERVES
Called up share capital	8		10,002		10,002
Profit and Loss Account			98,939		121,029

SHAREHOLDERS' FUNDS			108,941		131,031

Page 1

Page 2

M3C Sports Supplies Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jordan Ruck

Director

8 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M3C Sports Supplies Limited Registered number 05306300 is a limited by shares company incorporated in England & Wales. The Registered Office is 14 Nottingham Road, Borrowash, Derby, Derbyshire, DE72 3FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been amortised to profit and loss account over its estimated economic life of four years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on cost
Fixtures & Fittings	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

Page 3

Page 4

M3C Sports Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

The average number of employees, including directors, during the year was: 10 (2024: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	110,000

As at 31 December 2025	110,000

Amortisation
As at 1 January 2025	110,000

As at 31 December 2025	110,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	35,800	30,025	65,825
Additions	-	1,004	1,004

As at 31 December 2025	35,800	31,029	66,829

Depreciation
As at 1 January 2025	11,500	28,067	39,567
Provided during the period	8,950	987	9,937

As at 31 December 2025	20,450	29,054	49,504

Net Book Value
As at 31 December 2025	15,350	1,975	17,325

As at 1 January 2025	24,300	1,958	26,258

Page 4

Page 5

M3C Sports Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,805	4,730
Prepayments and accrued income	4,208	3,366

	10,013	8,096

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	44,828	39,090
Corporation tax	903	4,792
Other taxes and social security	9,911	7,181
Other creditors	803	403
Accruals and deferred income	4,200	4,281
Directors' loan accounts	18,365	17,241

	79,010	72,988

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
10,000 Ordinary A shares of £ 1.000 each	10,000	10,000
2 Ordinary B shares of £ 1.000 each	2	2

	10,002	10,002

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Christopher Ruck	18,000	18,000
Mr Jordan Ruck	500	500