REGISTERED NUMBER: SC053447 (Scotland)

Financial Statements for the Year Ended 31 January 2026

for

Sports Warehouse (Edinburgh) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Willis

SECRETARY:

S Willis

REGISTERED OFFICE:

Unit 18/2B Dryden Road

Bilston Glen Industrial Estate

EDINBURGH

Midlothian

EH20 9LZ

REGISTERED NUMBER:

SC053447 (Scotland)

ACCOUNTANT:

Hazel Lauder

Chartered Accountant

One St Colme Street

Edinburgh

Lothian

EH3 6AA

SOLICITORS:

Anderson Strathearn WS

48 Castle Street

Edinburgh

EH2 3LX

CURRENT ASSETS

Stocks

-

57,728

Cash at bank

10

890

10

58,618

CREDITORS

Amounts falling due within one year

3

227,813

224,011

NET CURRENT LIABILITIES

(227,803

)

(165,393

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(227,803

)

(165,393

)

CREDITORS

Amounts falling due after more than one year

4

-

3,344

NET LIABILITIES

(227,803

)

(168,737

)

CAPITAL AND RESERVES

Called up share capital

90,949

90,949

Capital Reserve

190,363

190,363

Retained earnings

(509,115

)

(450,049

)

SHAREHOLDER FUNDS

(227,803

)

(168,737

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 October 2026 and were signed by:

S Willis - Director

1.	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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

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

Pension costs and other post-retirement benefits

The company operates a workplace pension scheme for employees. The assets of the scheme are administered by the pension providers, independent from the company.

Contributions are charged as incurred.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

3.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

5,480

10,000

Amounts owed to group undertakings

221,333

212,011

Other creditors

1,000

2,000

227,813

224,011

4.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,344

5.	ULTIMATE CONTROLLING PARTY

The controlling party is Sports Warehouse Limited.

The ultimate controlling party is A K Dall.