Company Registration No. 08170383 (England and Wales)
JUNIOR PREMIER LEAGUE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
First Floor, Premier House
127 Duckmoor Road
Ashton Gate
Bristol
United Kingdom
BS3 2BJ
JUNIOR PREMIER LEAGUE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
JUNIOR PREMIER LEAGUE LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr M A Brock
Mr J R Jeffries
Mr R Martin
Company number
08170383
Registered office
Premier House
127 Duckmoor Road
Bristol
United Kingdom
BS 3 2BJ
Accountants
TC Group
First Floor, Premier House
127 Duckmoor Road
Ashton Gate
Bristol
United Kingdom
BS3 2BJ
JUNIOR PREMIER LEAGUE LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,666
6,389
Current assets
Debtors
4
154,289
62,281
Cash at bank and in hand
3,369
6,163
157,658
68,444
Creditors: amounts falling due within one year
5
(203,928)
(70,802)
Net current liabilities
(46,270)
(2,358)
Total assets less current liabilities
(40,604)
4,031
Provisions for liabilities
(1,076)
(1,214)
Net (liabilities)/assets
(41,680)
2,817
Capital and reserves
Called up share capital
140
140
Capital redemption reserve
60
60
Profit and loss reserves
(41,880)
2,617
Total equity
(41,680)
2,817

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

JUNIOR PREMIER LEAGUE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 25 February 2026 and are signed on its behalf by:
Mr R Martin
Director
Company Registration No. 08170383
The notes on pages 4 to 8 form part of these financial statements
JUNIOR PREMIER LEAGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
1
Accounting policies
Company information

Junior Premier League Limited is a private company limited by shares incorporated in England and Wales. The registered office is Premier House, 127 Duckmoor Road, Bristol, United Kingdom, BS 3 2BJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business of running a football league, and is shown net of VAT.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

JUNIOR PREMIER LEAGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JUNIOR PREMIER LEAGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension

fund and the company has no legal or constructive obligation to pay further contributions even if the

fund does not hold sufficient assets to pay all employees the benefits relating to employee service in

the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they

are due. If contribution payments exceed the contribution due for service, the excess is recognised as

a prepayment.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
JUNIOR PREMIER LEAGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 June 2024
17,887
Additions
1,166
At 31 May 2025
19,053
Depreciation and impairment
At 1 June 2024
11,498
Depreciation charged in the year
1,889
At 31 May 2025
13,387
Carrying amount
At 31 May 2025
5,666
At 31 May 2024
6,389
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,000
-
0
Unpaid share capital
140
140
Corporation tax recoverable
2,167
-
0
Other debtors
146,961
62,118
Prepayments and accrued income
21
23
154,289
62,281
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
2,167
Other taxation and social security
13,398
7,813
Other creditors
188,430
56,562
Accruals and deferred income
2,100
4,260
203,928
70,802
JUNIOR PREMIER LEAGUE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
6
Related party transactions

The company has paid management fees of £16,281 (20 2 4: £15,406) from Junior Premier League South. The fee levels charged were at arms length. At the year end £188,174(20 2 4: £56,562 ) was owed to Junior Premier League South. Junior Premier League South is regarded as a related party due to the close working relationship between the two companies which are managed on a day to day basis by the directors.

Regional Talent Centres Ltd, a company under common control of the directors Mr R Martin and Mr M Brock. At the year end £nil (20 2 4: £nil) was owed by Regional Talent Centres Ltd. No Management fees has been charged during the year.

JPL USA a company under common control of the directors Mr R Martin and Mr M Brock. At the year end £130,872(20 2 4: £54,118) was owed by JPL USA. No Management fees has been charged during the year .

The owners also opened a further branch in Qatar and paid monies on its behalf during the year of £6,089. This is hedl as a debtor loan as at the year end.

During the year there is no management fee has been charged by the company for JPL Sports Tours Ltd . At the year end £3,000 (20 2 4: £8,000) was owed by JPL Sports Tours Ltd which is under common control. through the director, Mr R Martin.

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