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# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Company limited by guarantee

## Company Registration Number:
12213888 (England and Wales)

## Unaudited statutory accounts for the year ended 31 July 2025

## Period of accounts

## Start date: 1 August 2024

## End date: 31 July 2025

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

Directors' report period ended 31 July 2025

The directors present their report with the financial statements of the company for the period ended 31 July 2025

Principal activities of the company

The principal activity of the Professional Game Academy Audit Company Limited (the “Company”) is to act as the independent standards organisation, responsible for quality assuring all club academies in the professional game. Through on-going qualitative assessments delivered by domain-specific assessors, the aim of the Company is to raise standards, ensuring good practice and compliance is in place across all Academies.

Directors

The directors shown below have held office during the whole of the period from
1 August 2024 to 31 July 2025

nicholas craig
John Mcdermott
Jane Purdon
Neil Christopher Saunders

Secretary John Wedgwood

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 March 2026

And signed on behalf of the board by:
Name: John Wedgwood
Status: Secretary

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Profit And Loss Account

for the Period Ended 31 July 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 2,389,753 | 1,719,620
Cost of sales: | ( 1,999,795 ) | ( 1,484,161 )
Gross profit(or loss): | 389,958 | 235,459
Distribution costs: | 0 |
Administrative expenses: | ( 389,861 ) | ( 235,467 )
Operating profit(or loss): | 97 | (8)
Profit(or loss) before tax: | 97 | (8)
Tax: | ( 17 ) | 0
Profit(or loss) for the financial year: | 80 | (8)

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Debtors: | 3 | 3,746,083 | 1,551,658
Cash at bank and in hand: |  | 420,088 | 252,115
Total current assets: |  | 4,166,171 | 1,803,773
Creditors: amounts falling due within one year: | 4 | ( 4,165,913 ) | ( 1,803,595 )
Net current assets (liabilities): |  | 258 | 178
Total assets less current liabilities: |  | 258 | 178
Total net assets (liabilities): |  | 258 | 178
Members' funds
Profit and loss account: |  | 258 | 178
Total members' funds: |  | 258 | 178

The notes form part of these financial statements

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

This report was approved by the board of directors on 18 March 2026
and signed on behalf of the board by:

Name: Jane Purdon
Status: Director

The notes form part of these financial statements

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is stated net of discounts, VAT and other sales taxes. Turnover is recorded at the value of the consideration receivable for goods and services provided in the normal course of business, to the extent that there is a right to consideration. The income is accrued where the entitlement occurs before income is invoiced and received.

  Other accounting policies

  Pension costs The Company contributes to a defined contribution pension scheme for the benefit of its employees. The amount charged in the profit and loss account is the amount payable in the period. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet. Taxation Corporation tax payable is provided on taxable profits at the current rate. Deferred taxation is provided in full on timing differences that result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. Deferred tax assets and liabilities are not discounted. Financial assets and liabilities All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs). Subsequently the debt instruments that have no stated interest rate and are classified as payable or receivable within one year are initially measured at an undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment. For instruments classified as fair value through profit or loss, the instruments are revalued at each balance sheet date with any gain or loss recognised in the income statement. Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate. For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 29 | 25

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 339,783 | 251,958
Prepayments and accrued income | 3,406,300 | 1,299,700
Total | 3,746,083 | 1,551,658

# PROFESSIONAL GAME ACADEMY AUDIT COMPANY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 56,630 | 0
Accruals and deferred income | 4,109,266 | 1,803,595
Other creditors | 17 |
Total | 4,165,913 | 1,803,595