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Registered number: 03797130 SOCCER INTERNATIONAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
SOCCER INTERNATIONAL LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 9
SOCCER INTERNATIONAL LIMITED REGISTERED NUMBER:03797130
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 18,908 |  | 28,511
Tangible assets | 5 |  | 1,212 |  | 641
|  |  | 20,120 |  | 29,152
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,452 |  | 936 |
Cash at bank and in hand |  | 29,539 |  | 96,654 |
|  | 30,991 |  | 97,590 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (78,978) |  | (185,412) |
Net current liabilities |  |  | (47,987) |  | (87,822)
Total assets less current liabilities |  |  | (27,867) |  | (58,670)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (352) |  | (122) |
|  |  | (352) |  | (122)
Net liabilities |  |  | (28,219) |  | (58,792)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (28,319) |  | (58,892)
|  |  | (28,219) |  | (58,792)
The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 on 13 March 2026. Page 1
SOCCER INTERNATIONAL LIMITED REGISTERED NUMBER:03797130
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025
J Nicolson
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Soccer International Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the Company during the year was that of providing sporting information. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities. The director has reviewed the company’s financial position, current trading performance, and future profit forecasts, and is satisfied that the company will continue to be able to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. The company continues to receive support from its director in the form of a loan, which is repayable only when the company has sufficient resources. Based on current cash flow forecasts and the expected future profitability of the company, the director is satisfied that the company will be able to continue trading and meet its obligations as they fall due. Accordingly, the director considers that it is appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 3
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised based on the terms of each contract.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
| 2.9 | Basic financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method. Page 5
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Basic financial instruments (continued)
Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 July 2024 | 96,028
| At 30 June 2025 | 96,028
| Amortisation |
| At 1 July 2024 | 67,517
| Charge for the year on owned assets | 9,603
| At 30 June 2025 | 77,120
| Net book value |
| At 30 June 2025 | 18,908
| At 30 June 2024 | 28,511
Page 6
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 July 2024 | 30,705
| Additions | 1,084
| At 30 June 2025 | 31,789
| Depreciation |
| At 1 July 2024 | 30,065
| Charge for the year on owned assets | 513
| At 30 June 2025 | 30,578
| Net book value |
| At 30 June 2025 | 1,211
| At 30 June 2024 | 640
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 600 | -
| Other debtors | 727 | 810
| Prepayments and accrued income | 125 | 126
|  | 1,452 | 936
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,176 | 11,176
| Other taxation and social security | 5,849 | -
| Other creditors | 66,023 | 165,539
| Accruals and deferred income | 5,930 | 8,697
|  | 78,978 | 185,412
Page 7
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (122)
| Charged to profit or loss | (230)
| At end of year | (352)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (352) | (122)
|  | (352) | (122)
Page 8
SOCCER INTERNATIONAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 76 (2024 - 76) Ordinary A shares of £1 each | 76 | 76
|  | 24 (2024 - 24) Ordinary B shares of £1 each | 24 | 24
|  |  | 100 | 100
Page 9