FISHER SPORT LTD

	Page
Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Registered number: 10279827

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,355		652

			1,355		652
CURRENT ASSETS
Debtors	5	8,618		1,051
Cash at bank and in hand		2,400		3,752

		11,018		4,803
Creditors: Amounts Falling Due Within One Year	6	(598 )		(448 )

NET CURRENT ASSETS (LIABILITIES)			10,420		4,355

TOTAL ASSETS LESS CURRENT LIABILITIES			11,775		5,007

NET ASSETS			11,775		5,007

CAPITAL AND RESERVES
Called up share capital	7		1		1
Share premium account			11,774		5,005
Profit and Loss Account			-		1

SHAREHOLDERS' FUNDS			11,775		5,007

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alessandro Pezzoli

Director

03/10/2025

The notes on pages 4 to 5 form part of these financial statements.

	Share Capital	Share Premium	Profit and Loss Account	Total
	£	£	£	£
As at 1 August 2023	1	11,316	-	11,317
Profit for the year and total comprehensive income	-	-	26,735	26,735

Dividends paid	-	-	(26,734)	(26,734)
Purchase of own shares	-	(6,311 )	-	(6,311)

As at 31 July 2024 and 1 August 2024	1	5,005	1	5,007


Profit for the year and total comprehensive income	-	-	70,417	70,417

Dividends paid	-	-	(70,418)	(70,418)
Purchase of own shares	-	6,769	-	6,769

As at 31 July 2025	1	11,774	-	11,775

Page 3

Page 4

FISHER SPORT LTD

Notes to the Financial Statements

For The Year Ended 31 July 2025

1. General Information

FISHER SPORT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10279827 . The registered office is 124 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Rendering of services

Turnover from the rendering of services is recognised when payment is received. When the services are paid after having been performed and their performance relates to a different tax period an adjustment is made in order to recognise the sale in the correct tax year.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance Method
Computer Equipment	20% Reducing Balance Method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2024	1,401
Additions	1,042

As at 31 July 2025	2,443

Depreciation
As at 1 August 2024	749
Provided during the period	339

As at 31 July 2025	1,088

Net Book Value
As at 31 July 2025	1,355

As at 1 August 2024	652

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	6,900	-
VAT	1,718	1,051

	8,618	1,051

Page 4

Page 5

FISHER SPORT LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	598	448

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Share premium account represents the owner's business net assets fair value which includes reinvested dividends.

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	70,418	26,734

Dividends were declared every quarter during this accounting period.

9. Reserves

Share premium reserves include the investments made by the Company this year for agreements expiring in 2026 and 2027.

10.

Subscriptions and other distribution costs in 2024 were classified as professional administrative expenses this year.

Page 5

Director	Mr Alessandro Pezzoli

Company Number	10279827

Registered Office	124 City Road
	London
	EC1V 2NX

Accountants	SIMPARTNERS LTD
	Ludgate House
	107-111 Fleet Street
	London
	EC4A 2AB