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REGISTERED NUMBER: 11735116 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023

FOR

SPORTS BOOKER GLOBAL LTD

SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPORTS BOOKER GLOBAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTOR: Mrs H V Georgiou





REGISTERED OFFICE: 495 Green Lanes
Palmers Green
London
N13 4BS





REGISTERED NUMBER: 11735116 (England and Wales)





ACCOUNTANTS: Avraam Associates Limited
Chartered Accountants
495 Green Lanes
London
N13 4BS

SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)

BALANCE SHEET
30TH NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 448,122 553,821
Tangible assets 5 1 190
448,123 554,011

CURRENT ASSETS
Debtors 6 7,844 39,679
Cash at bank 209 6,796
8,053 46,475
CREDITORS
Amounts falling due within one year 7 1,089,826 1,184,725
NET CURRENT LIABILITIES (1,081,773 ) (1,138,250 )
TOTAL ASSETS LESS CURRENT LIABILITIES (633,650 ) (584,239 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (633,750 ) (584,339 )
SHAREHOLDERS' FUNDS (633,650 ) (584,239 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)

BALANCE SHEET - continued
30TH NOVEMBER 2023


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 27th November 2024 and were signed by:





Mrs H V Georgiou - Director


SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Sports Booker Global 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.

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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of seven years.

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.

Development costs are being amortised evenly over their estimated useful life of seven 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 etc - straight line over 3 years

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.


SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
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.

Going concern
Support has been provided by loans from the parent company, Gahn Capital Limited, the directors of which have indicated that this support will continue for the foreseeable future. The directors, having considered the above and made due enquiries, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1st December 2022 103,000 674,037 777,037
Additions - 5,625 5,625
At 30th November 2023 103,000 679,662 782,662
AMORTISATION
At 1st December 2022 57,632 165,584 223,216
Amortisation for year 14,714 96,610 111,324
At 30th November 2023 72,346 262,194 334,540
NET BOOK VALUE
At 30th November 2023 30,654 417,468 448,122
At 30th November 2022 45,368 508,453 553,821

SPORTS BOOKER GLOBAL LTD (REGISTERED NUMBER: 11735116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st December 2022
and 30th November 2023 1,985
DEPRECIATION
At 1st December 2022 1,795
Charge for year 189
At 30th November 2023 1,984
NET BOOK VALUE
At 30th November 2023 1
At 30th November 2022 190

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,334 9,847
Other debtors 3,510 29,832
7,844 39,679

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 17,742 6,674
Amounts owed to group undertakings 1,069,184 1,175,151
Other creditors 2,900 2,900
1,089,826 1,184,725

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

The controlling party is Gahn Capital Limited.

The ultimate controlling party is Gahn Group Trading Limited.