REGISTERED NUMBER: 13757616 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

DNL Sports Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D N Laughton

REGISTERED OFFICE:

Suite 3b

Kings House

1 King Street

Leeds

LS1 2HH

REGISTERED NUMBER:

13757616 (England and Wales)

ACCOUNTANTS:

Aysgarth Chartered Accountants

Suite 3b

Kings House

1 King Street

Leeds

LS1 2HH

FIXED ASSETS

Tangible assets

4

8,411

9,590

CURRENT ASSETS

Debtors

5

262

12,635

Cash at bank

18,568

25,038

18,830

37,673

CREDITORS

Amounts falling due within one year

6

8,031

6,839

NET CURRENT ASSETS

10,799

30,834

TOTAL ASSETS LESS CURRENT LIABILITIES

19,210

40,424

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,110

40,324

19,210

40,424

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:

Mr D N Laughton - Director

1.	STATUTORY INFORMATION

DNL Sports Management Limited 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.

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.

Improvements to property

-

10% on cost

Fixtures and fittings

-

20% on cost

All tangible fixed assets are recorded at cost, being purchase price, less accumulated depreciation.

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.

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.

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 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

9,756

1,016

10,772

DEPRECIATION

At 1 January 2024

977

205

1,182

Charge for year

976

203

1,179

At 31 December 2024

1,953

408

2,361

NET BOOK VALUE

At 31 December 2024

7,803

608

8,411

At 31 December 2023

8,779

811

9,590

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

-

10,692

Other debtors

262

1,943

262

12,635

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Taxation and social security

892

-

Other creditors

7,139

6,839

8,031

6,839

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr D N Laughton and Ms L V Smith, by virtue of owning all the shares in the parent company LSL Holding Limited.