REGISTERED NUMBER: 04176633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

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

251,719

213,156

CURRENT ASSETS

Stocks

143,483

94,554

Debtors

5

490,542

549,661

Cash at bank and in hand

581,690

818,567

1,215,715

1,462,782

CREDITORS

Amounts falling due within one year

6

452,115

751,302

NET CURRENT ASSETS

763,600

711,480

TOTAL ASSETS LESS CURRENT LIABILITIES

1,015,319

924,636

PROVISIONS FOR LIABILITIES

55,677

44,876

NET ASSETS

959,642

879,760

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

959,542

879,660

SHAREHOLDERS' FUNDS

959,642

879,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 17th November 2025 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 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st April 2024

399,760

30,136

261,420

691,316

Additions

45,523

-

74,701

120,224

Disposals

-

-

(30,878

)

(30,878

)

At 31st March 2025

445,283

30,136

305,243

780,662

DEPRECIATION

At 1st April 2024

327,883

26,370

123,907

478,160

Charge for year

20,601

1,088

51,013

72,702

Eliminated on disposal

-

-

(21,919

)

(21,919

)

At 31st March 2025

348,484

27,458

153,001

528,943

NET BOOK VALUE

At 31st March 2025

96,799

2,678

152,242

251,719

At 31st March 2024

71,877

3,766

137,513

213,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,551

103,257

Amounts owed by group undertakings

262,863

-

Amounts owed by associates

33,628

295,679

Other debtors

140,500

150,725

490,542

549,661

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

221,622

217,831

Amounts owed to group undertakings

-

280,571

Taxation and social security

191,076

217,259

Other creditors

39,417

35,641

452,115

751,302

7.	RELATED PARTY DISCLOSURES