REGISTERED NUMBER: 10910175 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

Sport Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J H Watson

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

10910175 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Investments

4

346,500

160,500

CURRENT ASSETS

Investments

5

1,575

1,575

Prepayments and accrued income

155,925

155,925

Cash in hand

5

5

157,505

157,505

NET CURRENT ASSETS

157,505

157,505

TOTAL ASSETS LESS CURRENT LIABILITIES

504,005

318,005

CREDITORS

Amounts falling due after more than one year

6

551,592

333,842

NET LIABILITIES

(47,587

)

(15,837

)

CAPITAL AND RESERVES

Called up share capital

7

5

5

Retained earnings

8

(47,592

)

(15,842

)

SHAREHOLDERS' FUNDS

(47,587

)

(15,837

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th April 2026 and were signed by:

Mr J H Watson - Director

1.	STATUTORY INFORMATION

Sport Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1st August 2024

160,500

New in year

186,000

At 31st July 2025

346,500

5.	CURRENT ASSET INVESTMENTS

31/7/25

31/7/24

£

£

Shares in COSU FC Ltd

1,575

1,575

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Other creditors

551,592

333,842

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

551,592

333,842

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

1

Ordinary Shares of £1

£1

1

1

1

Ordinary "A" Shares of £1

£1

1

1

1

Ordinary "B" Shares of £1

£1

1

1

1

Ordinary "C" Shares of £1

£1

1

1

1

Ordinary "D" Shares of £1

£1

1

1

5

5

8.

RESERVES

Retained

earnings

£

At 1st August 2024

(15,842

)

Deficit for the year

(31,750

)

At 31st July 2025

(47,592

)