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Company registration number: SC705849
14SM Ltd
Trading as 14 Sport Management
Financial statements
31 July 2025
14SM Ltd
Statement of financial position
31 July 2025

|  |  | £ |  | £ |  |
Fixed assets |  |  | 3,558 |  | 4,017 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 47,677 |  | 46,989 |  |
Creditors: amounts falling due within one year |  |  | ( 6,839) |  | ( 12,877) |  |
|  |  | _______ |  | _______ |  |
Net current assets |  |  | 40,838 |  | 34,112 |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 44,396 |  | 38,129 |  |
Accruals and deferred income |  |  | ( 1,080) |  | ( 1,362) |  |
|  |  | _______ |  | _______ |  |
Net assets |  |  | 43,316 |  | 36,767 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 43,316 |  | 36,767 |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
14SM Ltd
Year ended 31 July 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions.
These financial statements were approved by the board of directors and authorised for issue on 09 April 2026 , and are signed on behalf of the board by:
Mr Gary MacGregor
Director
Company registration number: SC705849
The company is a private company limited by shares, registered in Scotland.