Registration number: 10148111

UK Running Events Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

UK Running Events Ltd

Company Information

Directors

MJ Barden JL Barden

Registered office

Unit 6 Clovelly Business Park Clovelly Road Southbourne Emsworth England PO10 8PW

UK Running Events Ltd

(Registration number: 10148111)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	179,713	212,336
Current assets
Debtors	5	99,015	135,628
Cash at bank and in hand		1,468,633	1,000,484
		1,567,648	1,136,112
Creditors: Amounts falling due within one year	6	(630,231)	(517,441)
Net current assets		937,417	618,671
Total assets less current liabilities		1,117,130	831,007
Provisions for liabilities		(30,701)	(31,576)
Net assets		1,086,429	799,431
Capital and reserves
Called up share capital		100	100
Retained earnings		1,086,329	799,331
Shareholders' funds		1,086,429	799,431

UK Running Events Ltd

(Registration number: 10148111)
Balance Sheet as at 31 December 2025 (continued)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 September 2026 and signed on its behalf by:
 

MJ Barden Director

UK Running Events Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 6
Clovelly Business Park
Clovelly Road
Southbourne
Emsworth
PO10 8PW
England

These financial statements were authorised for issue by the Board on 14 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

UK Running Events Ltd

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Where payments are received in advance for future events, the amounts are recorded as deferred income and included as part of other creditors due within one year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

UK Running Events Ltd

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Leasehold improvements	equal instalments over the period of the lease
Event equipment	25% on reducing balance
Fixtures and fittings	20% on reducing balance
Motor vehicles	25% on reducing balance
Computer and office equipment	33% on reducing balance

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

UK Running Events Ltd

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

4	Tangible assets

	Leasehold improvements £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2025	111,418	13,799	274,230	15,654	145,424
Additions	-	-	32,771	822	-
Disposals	-	-	(67,677)	-	-
At 31 December 2025	111,418	13,799	239,324	16,476	145,424
Depreciation
At 1 January 2025	22,284	2,910	199,927	9,592	113,476
Charge for the year	22,284	2,178	25,190	2,272	7,987
Eliminated on disposal	-	-	(61,372)	-	-
At 31 December 2025	44,568	5,088	163,745	11,864	121,463
Carrying amount
At 31 December 2025	66,850	8,711	75,579	4,612	23,961
At 31 December 2024	89,134	10,889	74,303	6,062	31,948

UK Running Events Ltd

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

	Total £
Cost or valuation
At 1 January 2025	560,525
Additions	33,593
Disposals	(67,677)
At 31 December 2025	526,441
Depreciation
At 1 January 2025	348,189
Charge for the year	59,911
Eliminated on disposal	(61,372)
At 31 December 2025	346,728
Carrying amount
At 31 December 2025	179,713
At 31 December 2024	212,336

Included within the net book value of land and buildings above is £66,850 (2024 - £89,134) in respect of short leasehold land and buildings.
 

5

Debtors

	2025 £	2024 £
Trade debtors	983	14,859
Prepayments	96,532	120,011
Other debtors	1,500	758
	99,015	135,628

UK Running Events Ltd

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	100,015	78,045
Taxation and social security	166,832	75,556
Other creditors	363,384	363,840
	630,231	517,441

7	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	761	-
Later than one year and not later than five years	145,718	198,724
	146,479	198,724

The amount of non-cancellable operating lease payments recognised as an expense during the year was £43,537 (2024 - £42,480).