Company No: 15516806 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025
		£
Fixed assets
Tangible assets	3	32,963
		32,963
Current assets
Debtors	4	45,445
Cash at bank and in hand	5	96,128
		141,573
Creditors: amounts falling due within one year	6	( 76,907)
Net current assets		64,666
Total assets less current liabilities		97,629
Net assets		97,629
Capital and reserves
Called-up share capital	8	100
Profit and loss account		97,529
Total shareholder's funds		97,629

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Sports Broadcast Technology Consultants Limited (registered number: 15516806) were approved and authorised for issue by the Director on 02 September 2025. They were signed on its behalf by:

Mark Sheffield Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Sports Broadcast Technology Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

Reporting period length have been extended to 13 months ending 31th March 2025.

Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line, reducing balance basis over its expected useful life, as follows:

Land and buildings	15 % reducing balance
Office equipment	4 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 23.02.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	3

3. Tangible assets

	Land and buildings		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 23 February 2024	0		0		0		0
Additions	31,486		1,850		3,877		37,213
At 31 March 2025	31,486		1,850		3,877		37,213
Accumulated depreciation
At 23 February 2024	0		0		0		0
Charge for the financial period	3,542		175		533		4,250
At 31 March 2025	3,542		175		533		4,250
Net book value
At 31 March 2025	27,944		1,675		3,344		32,963

4. Debtors

	31.03.2025
	£
Trade debtors	45,000
Other debtors	445
	45,445

5. Cash and cash equivalents

	31.03.2025
	£
Cash at bank and in hand	96,128

6. Creditors: amounts falling due within one year

	31.03.2025
	£
Corporation tax	42,483
Other creditors	34,424
	76,907

7. Deferred tax

	31.03.2025
	£
At the beginning of financial period	0
Charged to the Statement of Income and Retained Earnings	( 554)
At the end of financial period	( 554)

8. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100