REGISTERED NUMBER: 14873674 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Prestige Sports Programmes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms J Finch

REGISTERED OFFICE:

3 Exeter Close

Cheadle Hulme

Cheshire

SK8 6JE

REGISTERED NUMBER:

14873674 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

511

644

CURRENT ASSETS

Debtors

5

5,445

2,561

Cash at bank

53,671

82,621

59,116

85,182

CREDITORS

Amounts falling due within one year

6

39,715

51,312

NET CURRENT ASSETS

19,401

33,870

TOTAL ASSETS LESS CURRENT LIABILITIES

19,912

34,514

PROVISIONS FOR LIABILITIES

97

-

NET ASSETS

19,815

34,514

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,715

34,414

SHAREHOLDERS' FUNDS

19,815

34,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2025 and were signed by:

Ms J Finch - Director

1.	STATUTORY INFORMATION

Prestige Sports Programmes Ltd is a private company limited by shares and registered in England and Wales.

The company's registered number is 14873674 nd register office address is 3 Exeter Close, Cheadle Hulme, Cheadle, England, SK8 6JE.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

666

DEPRECIATION

At 1 June 2024

22

Charge for year

133

At 31 May 2025

155

NET BOOK VALUE

At 31 May 2025

511

At 31 May 2024

644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

5,064

2,467

Other debtors

381

94

5,445

2,561

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

1,442

372

Taxation and social security

12,451

16,367

Other creditors

25,822

34,573

39,715

51,312

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms J Finch.