REGISTERED NUMBER: 10648431 (England and Wales)

NIMBLE DRAGON SPORTS ENTERTAINMENT

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A Harper

M S Morris

G S Rees

D D W Davies

REGISTERED OFFICE:

Frazer Building

126 Bute Street

Cardiff

CF10 5LE

REGISTERED NUMBER:

10648431 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

1,016

1,226

CURRENT ASSETS

Debtors

5

98,716

256,533

Cash at bank

1,023,279

779,365

1,121,995

1,035,898

CREDITORS

Amounts falling due within one year

6

(577,992

)

(526,644

)

NET CURRENT ASSETS

544,003

509,254

TOTAL ASSETS LESS CURRENT LIABILITIES

545,019

510,480

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

545,018

510,479

SHAREHOLDERS' FUNDS

545,019

510,480

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

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

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

R A Harper - Director

1.	STATUTORY INFORMATION

Nimble Dragon Sports Entertainment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's functional presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Grants

Grants towards revenue expenditure are credited to income in the period to which they relate.

Turnover

Turnover represents amounts billed and billable in respect of television programme production services supplied during the year, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

10 - 33% on cost

Current tax

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

2,485

Additions

466

At 31 March 2025

2,951

DEPRECIATION

At 1 April 2024

1,259

Charge for year

676

At 31 March 2025

1,935

NET BOOK VALUE

At 31 March 2025

1,016

At 31 March 2024

1,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,124

187,595

Amounts owed by group undertakings

68,938

68,938

VAT

1,980

-

Prepayments and accrued income

12,674

-

98,716

256,533

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

69,088

200,216

Amounts owed to group undertakings

74,585

155,119

Corporation tax

12,110

56,393

Social security and other taxes

7,713

6,928

VAT

-

35,381

Other creditors

9,294

4,172

Accruals and deferred income

405,202

68,435

577,992

526,644

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£0.01

1

1