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Registered Number: 10567929
England and Wales

 

 

 

ELITE SPORTSTURF LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

Elite Sportsturf Ltd
Contents Page
For the year ended 31 January 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Elite Sportsturf Ltd for the year ended 31 January 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity,  and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Elite Sportsturf Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Elite Sportsturf Ltd and state those matters that we have agreed to state to the Board of Elite Sportsturf Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elite Sportsturf Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Elite Sportsturf Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Elite Sportsturf Ltd. You consider that Elite Sportsturf Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Elite Sportsturf Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
Hertfordshire
HP4 2AF
23 September 2026
1
 

 		 Notes

 		 2026
£

   2025
£
(as restated)
Fixed assets      
Tangible fixed assets 3 728,897    501,165 
728,897    501,165 
Current assets      
Debtors: amounts falling due within one year 150,282    120,666 
Cash at bank and in hand 64,882    43,587 
215,164    164,253 
Creditors: amount falling due within one year (346,303)   (217,191)
Net current assets (131,139)   (52,938)
 
Total assets less current liabilities 597,758    448,227 
Creditors: amount falling due after more than one year (348,520)   (274,687)
Provisions for liabilities (182,225)   (125,291)
Net assets 67,013    48,249 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 66,913    48,149 
Shareholders' funds 67,013    48,249 
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

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 by the director on 23 September 2026 and were signed by:


-------------------------------
Phillip Garrod
Director
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General Information
Elite Sportsturf Ltd is a private company, limited by shares, registered in England and Wales, registration number 10567929, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Change in accounting policy
The company has adopted FRS102 1A for the current year.  The only change in accounting policy relates to the inclusion of deferred tax provision. 
The prior period has been amended to reflect the change in accounting policy resulting in a charge to the income statement of £125,291, reducing the company reserves by the same amount. 
Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the sale of goods, the policies adopted are as follows:

Sale of goods
Sale of goods revenue is recognised at the point of sale, which is usually where the customer has taken delivery of the goods, the risks and rewards are transferred to the customer and there is a valid sales contract. Amounts disclosed as revenue are net of sales returns and trade discounts.

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.

Other revenue
Other revenue is recognised when it is received or when the right to receive payment is established.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees


Average number of employees during the year was 5 (2025 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2025 737,701    91,458    8,924    5,555    843,638 
Additions 400,017    29,582    -    -    429,599 
Disposals (206,342)   -    -    -    (206,342)
At 31 January 2026 931,376    121,040    8,924    5,555    1,066,895 
Depreciation
At 01 February 2025 309,761    24,208    4,551    3,953    342,473 
Charge for year 71,918    19,367    1,094    702    93,081 
On disposals (97,556)   -    -    -    (97,556)
At 31 January 2026 284,123    43,575    5,645    4,655    337,998 
Net book values
Closing balance as at 31 January 2026 647,253    77,465    3,279    900    728,897 
Opening balance as at 01 February 2025 427,940    67,250    4,373    1,602    501,165 

The net book value of Plant and Machinery includes £ 622,273 (2025 £331,655) in respect of assets leased under finance leases or hire purchase contracts.

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