The Sports Sales Centre Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15487428

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	780		30
Cash at bank and in hand		5,746		21,251

		6,526		21,281
Creditors: Amounts Falling Due Within One Year	5	(11,600 )		(21,030 )

NET CURRENT ASSETS (LIABILITIES)			(5,074 )		251

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,074 )		251

NET (LIABILITIES)/ASSETS			(5,074 )		251

CAPITAL AND RESERVES
Called up share capital	6		30		30
Profit and Loss Account			(5,104 )		221

SHAREHOLDERS' FUNDS			(5,074)		251

For the 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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Watson

Director

24/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Sports Sales Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15487428 . The registered office is The Refinery Atlantic Close, Swansea Enterprise Park, Swansea, SA7 9FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

0Average number of employees, including directors, during the year was: NIL (2024: NIL)

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The Sports Sales Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	750	-
Due after more than one year
Other debtors	30	30

	780	30

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Other creditors	11,600	16,500
Taxation and social security	-	4,530

	11,600	21,030

6. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	30	30

7. Related Party Transactions

During the year the company had transactions with The Consumer Helpline Limited, a company in which the directors have a substantial interest. The amount owed to the company at the year end was £12 and is included in the accounts within Other Debtors.

During the year the company purchased services from The Consumer Helpline Limited, an associated company. These amounted to £25,950 and are included in cost of sales.

During the year the company had transactions with MMG Sports Limited, a company in which the directors have a substantial interest. The amount owed to the company at the year end was £6 and is included in the accounts within Other Debtors.

During the year the company purchased services from MMG Sports Limited, an associated company. These amounted to £5,500 and are included in cost of sales.

During the year the company had transactions with Synergy Sales Solutions Limited, a company in which the directors have a substantial interest. The amount owed to the company at the year end was £6 and is included in the accounts within Other Debtors.

During the year the company purchased services from Synergy Sales Solutions Limited, an associated company. These amounted to £5,500 and are included in cost of sales.

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