REGISTERED NUMBER: 12891982 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OCHO SPORT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S C Denyer

REGISTERED OFFICE:

Pinewood Hall

Farnham Lane

Haslemere

Surrey

GU27 1HE

REGISTERED NUMBER:

12891982 (England and Wales)

ACCOUNTANTS:

A & N (Haslemere) Limited

Aruna House

2 Kings Road

Haslemere

Surrey

GU27 2QA

FIXED ASSETS

Tangible assets

3

78,628

129,470

Investments

4

96,667

94,667

175,295

224,137

CURRENT ASSETS

Debtors

5

136,086

341,029

Cash at bank

129,544

72,043

265,630

413,072

CREDITORS

Amounts falling due within one year

6

119,028

448,562

NET CURRENT ASSETS/(LIABILITIES)

146,602

(35,490

)

TOTAL ASSETS LESS CURRENT LIABILITIES

321,897

188,647

PROVISIONS FOR LIABILITIES

19,657

32,367

NET ASSETS

302,240

156,280

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

302,140

156,180

302,240

156,280

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 17 September 2026 and were signed by:

S C Denyer - Director

1.	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.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

54,668

129,394

41,522

225,584

Additions

-

-

1,375

1,375

Disposals

(29,935

)

-

(11,312

)

(41,247

)

At 31 December 2025

24,733

129,394

31,585

185,712

DEPRECIATION

At 1 January 2025

17,409

56,610

22,095

96,114

Charge for year

3,380

18,196

3,392

24,968

Eliminated on disposal

(9,579

)

-

(4,419

)

(13,998

)

At 31 December 2025

11,210

74,806

21,068

107,084

NET BOOK VALUE

At 31 December 2025

13,523

54,588

10,517

78,628

At 31 December 2024

37,259

72,784

19,427

129,470

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

94,667

Additions

2,000

At 31 December 2025

96,667

NET BOOK VALUE

At 31 December 2025

96,667

At 31 December 2024

94,667

Unlisted investments are held at cost less any provision for impairment.

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

24,408

201,462

Other debtors

-

30,000

Directors' current accounts

-

74,885

VAT

1,880

-

Accrued income

65,301

-

Prepayments

24,497

34,682

116,086

341,029

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Prepayments and accrued income

20,000

-

Aggregate amounts

136,086

341,029

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

14,506

13,486

Tax

85,167

294,130

Social security and other taxes

9,273

8,725

VAT

-

1,361

Other creditors

5,000

129,260

Directors' current accounts

2,832

-

Accrued expenses

2,250

1,600

119,028

448,562

7.	OTHER FINANCIAL COMMITMENTS

At 31 December 2025, the company was committed to further payments under two Wimbledon No.1 Court debentures for the 2027–2031 issue. Further instalments of £60,000 including VAT were payable on 31 March 2026 and £60,000 including VAT on 31 March 2027.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

S C Denyer

Balance outstanding at start of year

74,885

-

Amounts advanced

167,394

74,885

Amounts repaid

(245,111

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,832

)

74,885