REGISTERED NUMBER: 04216396 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

E.T.C. Sports Surfaces Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Wells

Mrs E Wells

B Wells

R Wells

C Headon

SECRETARY:

Mrs E Wells

REGISTERED OFFICE:

Unit 3, Bellcroft

Eastways Industrial Estate

Witham

Essex

CM8 3YU

REGISTERED NUMBER:

04216396 (England and Wales)

ACCOUNTANTS:

Russel James Limited

The Acorns

Nounsley Road

Hatfield Peveral

Essex

CM3 2NF

FIXED ASSETS

Tangible assets

4

237,941

266,332

CURRENT ASSETS

Stocks

21,000

20,000

Debtors

5

690,503

692,887

Cash at bank

574,825

757,950

1,286,328

1,470,837

CREDITORS

Amounts falling due within one year

6

344,548

366,907

NET CURRENT ASSETS

941,780

1,103,930

TOTAL ASSETS LESS CURRENT LIABILITIES

1,179,721

1,370,262

CREDITORS

Amounts falling due after more than one year

7

20,087

23,830

NET ASSETS

1,159,634

1,346,432

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,159,434

1,346,232

SHAREHOLDERS' FUNDS

1,159,634

1,346,432

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 directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

S Wells - Director

1.	STATUTORY INFORMATION

E.T.C. Sports Surfaces Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

589,076

Additions

19,202

Disposals

(16,940

)

At 31 December 2025

591,338

DEPRECIATION

At 1 January 2025

322,744

Charge for year

43,512

Eliminated on disposal

(12,859

)

At 31 December 2025

353,397

NET BOOK VALUE

At 31 December 2025

237,941

At 31 December 2024

266,332

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

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

43,482

DEPRECIATION

At 1 January 2025

10,552

Charge for year

4,939

At 31 December 2025

15,491

NET BOOK VALUE

At 31 December 2025

27,991

At 31 December 2024

32,930

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

139,327

160,293

Amounts owed by participating interests

470,000

485,000

Other debtors

81,176

47,594

690,503

692,887

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

4,368

10,088

Trade creditors

141,767

155,929

Taxation and social security

146,833

154,710

Other creditors

51,580

46,180

344,548

366,907

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

20,087

23,830

8.	ULTIMATE CONTROLLING PARTY

Throughout the year, the company was controlled by Mr and Mrs Wells, by virtue of each holding 50% of the issued ordinary share capital.