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Registered number: 11514703 SINO FOOTBALL MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
SINO FOOTBALL MANAGEMENT LIMITED REGISTERED NUMBER: 11514703 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 6,933 |  | 11,897 |
Cash at bank and in hand |  | 421 |  | 8,849 |
|  | 7,354 |  | 20,746 |
Creditors: amounts falling due within one year | 7 | (187,596) |  | (215,661) |
Net current liabilities |  |  | (180,242) |  | (194,915)
Total assets less current liabilities |  |  | (180,242) |  | (194,915)
Net liabilities |  |  | (180,242) |  | (194,915)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8,493 |  | 8,493
Share premium account |  |  | 557,925 |  | 557,925
Profit and loss account |  |  | (746,660) |  | (761,333)
|  |  | (180,242) |  | (194,915)
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SINO FOOTBALL MANAGEMENT LIMITED REGISTERED NUMBER: 11514703 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider 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 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. 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 income and retained earnings 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 30 March 2026.
J P Christiansen
Director
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SINO FOOTBALL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Sino Football Management Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. 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.
| 2.2 | Going concern
The company is showing net liabilities at the reporting date. In order to continue trading it is dependent on the financial support of its shareholders who have confirmed their intention to support the company for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result in the withdrawal of the aforementioned support.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The company earns revenue from the provision of media consulting services in the UK and from pre-roll advertising from video content it produced for a digital platform in China. Consultancy income is recognised according to the proportion of the contracted work that has been completed. Advertising revenue is accrued based on income earned in the period as reported by the video hosting site. Page 3
SINO FOOTBALL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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. 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:
|  |  |  | Office equipment | - | 25% |
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.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial Page 4
SINO FOOTBALL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments (continued)
measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accrued income and costs for projects that were on-going at the year end. The key estimate is the projects stage of completion, which is calculated using detailed budgets and cost reports. Tangible assets Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending upon a number of factors. In re-assessing the assets' lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account.
4. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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SINO FOOTBALL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 500
| At 30 June 2025 | 500
| Depreciation |
| At 1 July 2024 | 500
| At 30 June 2025 | 500
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
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SINO FOOTBALL MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 1,800
| Other debtors | 6,933 | 10,097
|  | 6,933 | 11,897
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 47,889 | 46,870
| Trade creditors | 131,957 | 163,312
| Accruals and deferred income | 7,750 | 5,479
|  | 187,596 | 215,661
8. | Related party transactions
| During the year the company made purchases totalling £NIL (2024: £21,673) from Zig Zag Productions Limited a company incorporated in the UK and a common directorship of D S Fenton, a director. At the reporting date the company owed Zig Zag Productions Limited amounts totalling £30,101 (2024: £30,101) which is included in trade creditors. At the reporting date the company owed Bark Media Limited, a company incorporated in the Isle of Man, amounts totalling £37,490 (2024: £37,490) which is included in trade creditors. Bark Media Limited also provided a loan of £8,000 to the company which is included in other loans. Interest has been accrued totalling £453 (2024: £92) in line with the terms of the loan agreement at SONIA + 1% on balances outstanding. Bark Media Limited has a non controlling interest in the company and is a common directorship of J P Christiansen, a director. During the year, the company made purchases totalling £NIL (2024: £29,033) from Bark Media Limited, a company incorporated in the UK and has a common directorship of J P Christiansen. At the reporting date the company owed Bark Media Limited £64,365 (2024: £89,982) which is included in trade creditors. At the reporting date the company owed £28,500 (2024: £28,500) to Buzz 16 Productions Limited, a company incorporated in the UK and a common directorship of S A Melvin, a director. The loan was provided interest free and is repayable on demand. At the reporting date the company owed £10,000 (2024: £10,000) to J P Christiansen, a director. Interest has been accrued totalling £566 (2024: £278) in line with the terms of the loan agreement at SONIA + 1% on balances outstanding. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
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SINO FOOTBALL MANAGEMENT LIMITED
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