REGISTERED NUMBER: 04176633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

EN TOUT CAS TENNIS COURTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T R Shepherd

REGISTERED OFFICE:

20 Nene Valley Business Park

Oundle

Peterborough

PE8 4HN

REGISTERED NUMBER:

04176633 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Tangible assets

4

211,939

251,719

CURRENT ASSETS

Stocks

73,910

143,483

Debtors

5

395,972

490,542

Cash at bank and in hand

763,560

581,690

1,233,442

1,215,715

CREDITORS

Amounts falling due within one year

6

436,011

452,115

NET CURRENT ASSETS

797,431

763,600

TOTAL ASSETS LESS CURRENT LIABILITIES

1,009,370

1,015,319

PROVISIONS FOR LIABILITIES

46,167

55,677

NET ASSETS

963,203

959,642

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

963,103

959,542

SHAREHOLDERS' FUNDS

963,203

959,642

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th October 2026 and were signed by:

T R Shepherd - Director

1.	STATUTORY INFORMATION

En Tout Cas Tennis Courts Ltd 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.

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.

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.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

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

The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st April 2025

445,283

30,136

303,643

779,062

Additions

5,427

-

32,050

37,477

Disposals

(151,616

)

-

(41,663

)

(193,279

)

At 31st March 2026

299,094

30,136

294,030

623,260

DEPRECIATION

At 1st April 2025

348,484

27,458

151,401

527,343

Charge for year

25,032

1,038

36,237

62,307

Eliminated on disposal

(151,616

)

-

(26,713

)

(178,329

)

At 31st March 2026

221,900

28,496

160,925

411,321

NET BOOK VALUE

At 31st March 2026

77,194

1,640

133,105

211,939

At 31st March 2025

96,799

2,678

152,242

251,719

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

48,744

53,551

Amounts owed by group undertakings

150,072

262,863

Amounts owed by associates

83,083

33,628

Other debtors

114,073

140,500

395,972

490,542

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

167,628

221,622

Taxation and social security

225,193

191,076

Other creditors

43,190

39,417

436,011

452,115

7.	RELATED PARTY DISCLOSURES