Sports_Pitches_Ltd_30_Apr_2026_companies_house_set_of

Sports Pitches Ltd

Statement of Financial Position

30 April 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	12,534		17,900
Current assets
Debtors	6	22,971		28,190
Cash at bank and in hand		65,067		41,798
		88,038		69,988
Creditors: amounts falling due within one year	7	(48,819	)	(35,119	)
Net current assets		39,219		34,869
Total assets less current liabilities		51,753		52,769
Creditors: amounts falling due after more than one year	8	(4,666	)	(12,898	)
Net assets		47,087		39,871
Capital and reserves
Called up share capital		1		1
Profit and loss account		47,086		39,870
Shareholders funds		47,087		39,871

For the year ending

30 April 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

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.

These

financial statements

were approved by the board of directors and authorised for issue on

30 October 2026

, and are signed on behalf of the board by:

S Holden

Director

Company registration number:

13328480

Sports Pitches Ltd

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

3 Seymour Close

Rossendale

BB4 8XL

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	15% reducing balance
Office equipment	33% reducing balance
Motor vehicles	33% reducing balance
Plant and machinery	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025: nil).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 May 2025 and 30 April 2026	37,542
Depreciation
At 1 May 2025	19,642
Charge	5,366
At 30 April 2026	25,008
Carrying amount
At 30 April 2026	12,534
At 30 April 2025	17,900

6 Debtors

	2026	2025
	£	£
Trade debtors	20,962	25,987
Other debtors	2,009	2,203
	22,971	28,190

7 Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	50,638		16,475
Taxation and social security	4,064		10,243
Other creditors	(5,883	)	8,401
	48,819		35,119

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	4,666		12,898

9 Director's advances, credit and guarantees

During the year, Mr S A Holden took an unsecured, interest-free loan from the company for £14,027. The loan is repayable on demand and in full.