REGISTERED NUMBER: SC414977 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 April 2025

for

Sport Technology Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L J Little

Mr H W M Little

REGISTERED OFFICE:

158 Springfield Road

Aberdeen

AB15 7SB

REGISTERED NUMBER:

SC414977 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

-

1,296

Investment property

5

-

152,317

-

153,613

CURRENT ASSETS

Debtors

6

115

164

Cash at bank

4,877

4,806

4,992

4,970

CREDITORS

Amounts falling due within one year

7

190,022

295,823

NET CURRENT LIABILITIES

(185,030

)

(290,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(185,030

)

(137,240

)

CAPITAL AND RESERVES

Called up share capital

75

75

Fair value reserve

8

-

(84,873

)

Retained earnings

(185,105

)

(52,442

)

(185,030

)

(137,240

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 May 2025 and were signed on its behalf by:

Mrs L J Little - Director

1.	STATUTORY INFORMATION

Sport Technology Services Limited is a private company, limited by shares , registered in Scotland. 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.

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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

2,488

2,241

4,729

Disposals

(2,488

)

(2,241

)

(4,729

)

At 30 April 2025

-

-

-

DEPRECIATION

At 1 April 2024

1,192

2,241

3,433

Eliminated on disposal

(1,192

)

(2,241

)

(3,433

)

At 30 April 2025

-

-

-

NET BOOK VALUE

At 30 April 2025

-

-

-

At 31 March 2024

1,296

-

1,296

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

152,317

Disposals

(152,317

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 31 March 2024

152,317

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.3.24

£

£

Other debtors

115

164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.3.24

£

£

Trade creditors

-

1,963

Taxation and social security

-

282

Other creditors

190,022

293,578

190,022

295,823

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

(84,873

)

Reserve transfer

84,873

At 30 April 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 April 2025 and the year ended 31 March 2024:

30.4.25

31.3.24

£

£

Mrs L J Little

Balance outstanding at start of period

(290,862

)

(290,625

)

Amounts advanced

105,970

2,929

Amounts repaid

(3,554

)

(3,166

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(188,446

)

(290,862

)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs L J Little.