American Sports Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11569135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		2,518

			-		2,518
CURRENT ASSETS
Stocks	5	-		3,641
Debtors	6	102		75,202
Cash at bank and in hand		1,680		866

		1,782		79,709
Creditors: Amounts Falling Due Within One Year	7	(115,685 )		(197,473 )

NET CURRENT ASSETS (LIABILITIES)			(113,903 )		(117,764 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(113,903 )		(115,246 )

NET LIABILITIES			(113,903 )		(115,246 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(113,904 )		(115,247 )

SHAREHOLDERS' FUNDS			(113,903)		(115,246)

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American Sports Ltd

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Richard Ankers

Director

24/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

American Sports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11569135 . The registered office is The Barn Calcot Mount, Calcot Lane, Curdridge, Hampshire, SO32 2BN.

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. Going Concern Disclosure

The company ceased trading during the year and remained non-trading at the balance sheet date. The financial statements have nevertheless been prepared on a going concern basis as the company is expected to remain in existence and continues to receive financial support from the shareholders and connected parties.

Having considered the company's financial position and the continued availability of this support, the directors have concluded that there are no material uncertainties that cast significant doubt upon the company's ability to continue as a going concern. Accordingly, the directors consider the going concern basis of preparation to be appropriate.

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

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are amortised to profit and loss account over their estimated economic life of 3 years.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

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

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	5,961
Disposals	(5,961 )

As at 31 December 2025	-

...CONTINUED

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American Sports Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Amortisation
As at 1 January 2025	3,443
Provided during the period	2,518
Disposals	(5,961 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	2,518

5. Stocks

	2025	2024
	£	£
Stock	-	3,641

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	69,165
Other debtors	102	6,037

	102	75,202

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	132,173
Amounts owed to group undertakings	103,704	63,893
Other creditors	11,981	1,407

	115,685	197,473

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

The company has taken the exemption available under FRS 102 section 33.1a, whereby it is not required to disclose transactions with group companies. The directors have reviewed other related party transactions, these are deemed to have been concluded under normal market conditions and do not require additional disclosure in the financial statements.

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