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Registered number: 10926498 GB BOXING EVENTS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
GB BOXING EVENTS LIMITED REGISTERED NUMBER: 10926498 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 200,001 |  | 35,304 |
Cash at bank and in hand | 4 | 467,933 |  | 5,091 |
|  | 667,934 |  | 40,395 |
Creditors: amounts falling due within one year | 5 | (661,363) |  | (60,171) |
Net current assets/(liabilities) |  |  | 6,571 |  | (19,776)
Total assets less current liabilities |  |  | 6,571 |  | (19,776)
Net assets/(liabilities) |  |  | 6,571 |  | (19,776)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 6,570 |  | (19,777)
|  |  | 6,571 |  | (19,776)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Ms L. Walker
Director
Date: 8 December 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
GB BOXING EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
GB Boxing Events Limited is a private company limited by shares and incorporated in the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 10926498. The company's place of business is located at English Institute of Sport, Coleridge Road, Sheffield, South Yorkshire, S9 5DA. The financial statements have been prepared on a going concern basis under the historical cost convention modified to include items at fair value. The financial statements have been prepared in accordance with FRS 102 Section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in Sterling which is the functional currency of the company. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 1.2 | Going concern
In preparing the financial statements on a going concern basis, the Directors have paid due regard to relevant forecast financial information, including cash flows. In the Directors’ opinion, the company is a going concern for a minimum of twelve months from the date of the approval of the financial statements.
| 1.3 | Income
Income represents grants and other income receivable less value added tax where applicable.
| 1.4 | Grants
The performance model has been adopted in relation to grant income whereby: A grant that does not impose specified future performance-related conditions on the recipient is recognised in income when the grant proceeds are received or receivable. A grant that imposes specified future performance-related conditions on the recipient is recognised in income only when the performance-related conditions are met.
| 1.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.6 | Short term debtors and creditors
Debtors and creditors with no stated interest rate or that are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other administrative expenses. Page 2
GB BOXING EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies (continued)
| 1.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 60 | -
| Other debtors | - | 21,504
| Prepayments and accrued income | 199,941 | 13,800
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 467,933 | 5,091
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 14,400 | 180
| Amounts owed to group undertakings | - | 56,691
| Corporation tax | 6,946 | -
| Other taxation and social security | 9,142 | -
| Accruals and deferred income | 630,875 | 3,300
|  | 661,363 | 60,171
Page 3
GB BOXING EVENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Related party transactions
| The company has taken advantage of the exemption in section 33.1A of FRS 102 from disclosing transactions with other members of the group where there is 100% control within the group.
7. | Controlling party
The company is controlled by British Amateur Boxing Association Limited, the ultimate parent undertaking.
8. | Provisions available for audits of small entities
In common with many other businesses of this size and nature, the company uses their auditors to assist with the preparation of the financial statements.
9. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 9 December 2025 by Sarah Flear (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.
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