PREMIER SPORTS AGENCY LIMITED


Director	HIDGE, Spencer Clark


Registered Address	1 Bricklands
	Crawley Down
	Crawley
	RH10 4LA


Registered Number	11988413 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		84,519		60,663
			84,519		60,663
Current assets
Debtors		132,967		164,988
Cash at bank and on hand		22,252		286,442
		155,219		451,430
Creditors amounts falling due within one year	4	(26,868)		(371,295)
Net current assets (liabilities)			128,351		80,135
Total assets less current liabilities			212,870		140,798
Creditors amounts falling due after one year	5		(94,357)		(33,205)
Net assets			118,513		107,593
Capital and reserves
Called up share capital			100		100
Profit and loss account			118,413		107,493
Shareholders' funds			118,513		107,593

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 October 2025, and are signed on its behalf by:

HIDGE, Spencer Clark
Director
Registered Company No. 11988413

PREMIER SPORTS AGENCY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	-	5
Vehicles	20	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		8

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	62,000	11,190	21,204	94,394
Additions	99,000	-	1,902	100,902
Disposals	(62,000)	(159)	(6,642)	(68,801)
At 31 March 25	99,000	11,031	16,464	126,495
Depreciation and impairment
At 01 April 24	12,400	4,976	16,355	33,731
Charge for year	23,933	2,233	5,414	31,580
On disposals	(16,533)	(160)	(6,642)	(23,335)
At 31 March 25	19,800	7,049	15,127	41,976
Net book value
At 31 March 25	79,200	3,982	1,337	84,519
At 31 March 24	49,600	6,214	4,849	60,663

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,385	29,242
Bank borrowings and overdrafts	9,419	-
Taxation and social security	7,064	104,560
Other creditors	-	65,661
Accrued liabilities and deferred income	-	171,832
Total	26,868	371,295


	Included within bank loans and overdrafts is an amount of £3,956 which is secured against the asset to which it relates.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	94,357	33,205
Total	94,357	33,205


	Included within bank loans and overdrafts is an amount of £72,077 which is secured against the asset to which it relates.

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
HIDGE, Spencer Clark	0	41,704	0	41,704
	0	41,704	0	41,704

7.	Related party transactions
	The company received revenue of £110,000 from Premier Sports L.L.C-FZ, a company under common control. All transactions were undertaken on an arm's length basis. At 31 March 2025, Premier Sports L.L.C-FZ owed £79,304 to Premier Sports Agency Limited.