REGISTERED NUMBER: 08450182 (England and Wales)

JUICE BOARDSPORTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr G J Turner

REGISTERED OFFICE:

Woodlands

112d Hawthorne Way

Shelley

Huddersfield

West Yorkshire

HD8 8PX

REGISTERED NUMBER:

08450182 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

-

700

Tangible assets

5

3,873

5,058

3,873

5,758

CURRENT ASSETS

Stocks

42,947

71,312

Debtors

6

3,925

1,693

Cash at bank and in hand

329

757

47,201

73,762

CREDITORS

Amounts falling due within one year

7

(25,498

)

(42,050

)

NET CURRENT ASSETS

21,703

31,712

TOTAL ASSETS LESS CURRENT LIABILITIES

25,576

37,470

CREDITORS

Amounts falling due after more than one year

8

-

(1,769

)

PROVISIONS FOR LIABILITIES

10

(736

)

(961

)

NET ASSETS

24,840

34,740

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

24,830

34,730

SHAREHOLDERS' FUNDS

24,840

34,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 October 2026 and were signed by:

Mr G J Turner - Director

1.	STATUTORY INFORMATION

Juice Boardsports 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised on dispatch of goods and when services are complete.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans, and accruals are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

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 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

3,500

AMORTISATION

At 1 April 2025

2,800

Charge for year

700

At 31 March 2026

3,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

700

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

52,614

Additions

437

At 31 March 2026

53,051

DEPRECIATION

At 1 April 2025

47,556

Charge for year

1,622

At 31 March 2026

49,178

NET BOOK VALUE

At 31 March 2026

3,873

At 31 March 2025

5,058

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,925

1,693

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,769

10,467

Trade creditors

14,449

24,627

Taxation and social security

4,961

3,682

Other creditors

4,319

3,274

25,498

42,050

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,769

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,769

12,236

The debt is secured against the asset to which it relates.

The bank loan is secured by a Government backed initiative.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

736

961

Deferred

tax

£

Balance at 1 April 2025

961

Credit to Income Statement during year

(225

)

Balance at 31 March 2026

736

11.	RELATED PARTY DISCLOSURES

At 31st March 2026 £979 (2025: £78) was owed to the director by way of directors' loan account. This amount is interest free and repayable on demand.