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REGISTERED NUMBER: 06634447 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

SPORT DEVELOPMENT (UK) LIMITED

SPORT DEVELOPMENT (UK) LIMITED (REGISTERED NUMBER: 06634447) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SPORT DEVELOPMENT (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mr C R Knott

| REGISTERED OFFICE: | 29 Hatchford Brook Road

| Solihull

| West Midlands

| B92 9AG

| REGISTERED NUMBER: | 06634447 (England and Wales)

| ACCOUNTANTS: | Askews Chartered Certified Accountants

| 5 The Quadrant

| Coventry

| West Midlands

| CV1 2EL

SPORT DEVELOPMENT (UK) LIMITED (REGISTERED NUMBER: 06634447) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 1,915 |  | 1,989 |  |

CURRENT ASSETS

Stocks | 300 |  | 300 |  |

Debtors | 4 | 5,000 |  | 874 |  |

Cash at bank | 13,542 |  | 8,673 |  |

18,842 |  | 9,847 |  |

CREDITORS

Amounts falling due within one year | 5 | 13,793 |  | 12,515 |  |

NET CURRENT ASSETS/(LIABILITIES) | 5,049 |  | (2,668 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,964 |  | (679 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 6,962 |  | (681 | ) |

SHAREHOLDERS' FUNDS | 6,964 |  | (679 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 15 October 2025 and were signed by:

Mr C R Knott - Director

SPORT DEVELOPMENT (UK) LIMITED (REGISTERED NUMBER: 06634447) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | 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 represents fees received for football and sports coaching. Turnover is recognised when the coaching activities are physically given to the customers.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% reducing balance

| Motor vehicles | - | 25% reducing balance

| Computer equipment | - | 25% reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

SPORT DEVELOPMENT (UK) LIMITED (REGISTERED NUMBER: 06634447) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 1,997 |  | 7,001 |  | 4,039 |  | 13,037 |  |

| Additions | 521 |  | - |  | - |  | 521 |  |

| At 30 June 2025 | 2,518 |  | 7,001 |  | 4,039 |  | 13,558 |  |

| DEPRECIATION

| At 1 July 2024 | 1,702 |  | 6,475 |  | 2,871 |  | 11,048 |  |

| Charge for year | 171 |  | 132 |  | 292 |  | 595 |  |

| At 30 June 2025 | 1,873 |  | 6,607 |  | 3,163 |  | 11,643 |  |

| NET BOOK VALUE

| At 30 June 2025 | 645 |  | 394 |  | 876 |  | 1,915 |  |

| At 30 June 2024 | 295 |  | 526 |  | 1,168 |  | 1,989 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 7,001 |  |

| DEPRECIATION

| At 1 July 2024 | 6,475 |  |

| Charge for year | 132 |  |

| At 30 June 2025 | 6,607 |  |

| NET BOOK VALUE

| At 30 June 2025 | 394 |  |

| At 30 June 2024 | 526 |  |

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 209 |  |

| Accrued Income | 5,000 |  | 665 |  |

5,000 |  | 874 |  |

SPORT DEVELOPMENT (UK) LIMITED (REGISTERED NUMBER: 06634447) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 1,655 |  | (386 | ) |

| Social security & other taxes | - |  | (153 | ) |

| Pension Control | 17 |  | 51 |  |

| VAT | 3,199 |  | 2,061 |  |

| Directors' current accounts | 6,838 |  | 9,110 |  |

| Accrued expenses | 2,084 |  | 1,832 |  |

13,793 |  | 12,515 |  |

6. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr C R Knott.