SIX EZ LIMITED


Directors	BELLI, David Bernard George
	CADDELL, Andrew John
	THOMPSON, Alison Marie
	THOMPSON, Benjamin John


Registered Address	2 Willoughby Road
	West Bridgford
	Nottingham
	NG2 6EZ


Registered Number	10804480 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		44,820		49,236
Tangible assets	4		25,454		8,604
Investments	5		1		1
			70,275		57,841
Current assets
Stocks		396,912		403,928
Debtors	6	144,499		55,671
Cash at bank and on hand		257,997		144,396
		799,408		603,995
Creditors amounts falling due within one year	7	(394,860)		(427,300)
Net current assets (liabilities)			404,548		176,695
Total assets less current liabilities			474,823		234,536
Provisions for liabilities			(6,364)		(2,191)
Net assets			468,459		232,345
Capital and reserves
Called up share capital			1		1
Profit and loss account			468,458		232,344
Shareholders' funds			468,459		232,345

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2026, and are signed on its behalf by:

THOMPSON, Benjamin John
Director
Registered Company No. 10804480

SIX EZ LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Amortisation is charged on a straight line basis over ten years. Where a reliable estimate of the useful life of an intangible asset cannot be made, the life is presumed not to exceed ten years in accordance with FRS 102 Section 18.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	71,683
	At 31 December 25	71,683
	Amortisation and impairment
	At 01 January 25	22,447
	Charge for year	4,416
	At 31 December 25	26,863
	Net book value
	At 31 December 25	44,820
	At 31 December 24	49,236

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	38,700
	Additions	22,822
	At 31 December 25	61,522
	Depreciation and impairment
	At 01 January 25	30,096
	Charge for year	5,972
	At 31 December 25	36,069
	Net book value
	At 31 December 25	25,454
	At 31 December 24	8,604

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 January 25	1
	At 31 December 25	1
	Net book value
	At 31 December 25	1
	At 31 December 24	1

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	139,977	55,102
Other debtors	2,441	395
Prepayments and accrued income	2,081	174
Total	144,499	55,671

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	164,159	262,353
Taxation and social security	125,812	90,397
Other creditors	17,378	18,155
Accrued liabilities and deferred income	87,511	56,395
Total	394,860	427,300

8.	Related party transactions
	During the year, the company traded with several companies under common control through shared directorships and shareholdings. The year-end balances are set out below. The amounts are unsecured, interest-free, have no fixed repayment date, and are repayable on demand. Amounts owed by related parties, included within debtors: Macesport Limited £70 (2024: £70) Sporting Distribution £2,800 (2024: £2,800) Girls Sports Club £18,114 (2024: £18,114) Amounts owed to related parties, included within creditors: Girls Rugby Club £1,226 (2024: £1,226) Sport and Art £1,500 (2024: £1,500) Creditors include loans from the directors totalling £14,652 (2024: £15,429). These amounts are unsecured, interest-free and repayable on demand. The company repaid the balances in full after year-end. The company holds an investment of £1 (2024: £1) in Girls Sport Club Limited, stated at cost.

Related party transactions

During the year, the company traded with several companies under common control through shared directorships and shareholdings. The year-end balances are set out below. The amounts are unsecured, interest-free, have no fixed repayment date, and are repayable on demand.

Amounts owed by related parties, included within debtors:

Macesport Limited £70 (2024: £70)
Sporting Distribution £2,800 (2024: £2,800)
Girls Sports Club £18,114 (2024: £18,114)

Amounts owed to related parties, included within creditors:

Girls Rugby Club £1,226 (2024: £1,226)
Sport and Art £1,500 (2024: £1,500)

Creditors include loans from the directors totalling £14,652 (2024: £15,429). These amounts are unsecured, interest-free and repayable on demand. The company repaid the balances in full after year-end.

The company holds an investment of £1 (2024: £1) in Girls Sport Club Limited, stated at cost.