Pro Sportif Ltd - Filleted accounts

Registered number

03164564

Pro Sportif Ltd

Report and Accounts

28 February 2026

Pro Sportif Ltd
Registered number:		03164564
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		5,036			10,507

Current assets
Stocks		2,605			3,256
Debtors	4	1,861			7,219
Cash at bank and in hand		83,976			64,998
		88,442			75,473

Creditors: amounts falling due within one year	5	(11,047)			(7,185)

Net current assets			77,395			68,288

Total assets less current liabilities			82,431			78,795


Provisions for liabilities			(957)			(1,103)


Net assets			81,474			77,692

Capital and reserves
Called up share capital			176			176
Profit and loss account			81,298			77,516

Shareholder's funds			81,474			77,692

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Harvey
Director
Approved by the board on 15 April 2026

Pro Sportif Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	41,778		23,408		65,186
	At 28 February 2026	41,778		23,408		65,186

	Depreciation
	At 1 March 2025	33,675		21,004		54,679
	Charge for the year	3,067		-		3,067
	On disposals	-		2,404		2,404
	At 28 February 2026	36,742		23,408		60,150

	Net book value
	At 28 February 2026	5,036		-		5,036
	At 28 February 2025	8,103		2,404		10,507


4	Debtors			2026		2025
£					£

	Trade debtors			1,861		7,219


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			541		300
	Trade creditors			3,902		104
	Corporation tax			379		-
	Other taxes and social security costs			4,053		5,159
	Other creditors			2,172		1,622
				11,047		7,185


6	Other information

	Pro Sportif Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Western Road Garage
	Western Road
	Shoreham by Sea
	West Sussex
	BN43 5WD