TMA Sports Management Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12744600

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		301,196		495,663
Tangible Assets	5		2,269		3,026

			303,465		498,689
CURRENT ASSETS
Debtors	6	82,411		104,096
Cash at bank and in hand		81,564		52,428

		163,975		156,524
Creditors: Amounts Falling Due Within One Year	7	(1,102,946 )		(1,177,277 )

NET CURRENT ASSETS (LIABILITIES)			(938,971 )		(1,020,753 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(635,506 )		(522,064 )

Creditors: Amounts Falling Due After More Than One Year	8		(250,000 )		(250,000 )

NET LIABILITIES			(885,506 )		(772,064 )

CAPITAL AND RESERVES
Called up share capital	9		135,392		113,912
Share premium account			901,430		531,747
Profit and Loss Account			(1,922,328 )		(1,417,723 )

SHAREHOLDERS' FUNDS			(885,506)		(772,064)

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TMA Sports Management Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D S Brannan

Director

11 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

TMA Sports Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12744600 . The registered office is Falcon House Eagle Road, Plympton, Plymouth, Devon, PL7 5JY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis as the directors continue to provide financial support when necessary to the company. The directors have also reviewed the position for 12 months from the date the accounts were approved and in their opinion the company will reduce the balance sheet deficiency and will show positive results for the next financial period.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets consist of costs relating to Software Development. These costs have been capitalised due to the high levels of cost involved and the longevity they hold within the company. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.8. Other grants

Grants and subsidies are shown at fair value of the grants received by the company, to suppor the company in the ordinary course of its activities. The company recognises grant income when the amount of grant can be realiably measured, and it is highly probable that future economic benefits of the grant will flow to the company.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 5)

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TMA Sports Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	972,336

As at 31 March 2026	972,336

Amortisation
As at 1 April 2025	476,673
Provided during the period	194,467

As at 31 March 2026	671,140

Net Book Value
As at 31 March 2026	301,196

As at 1 April 2025	495,663

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	6,390

As at 31 March 2026	6,390

Depreciation
As at 1 April 2025	3,364
Provided during the period	757

As at 31 March 2026	4,121

Net Book Value
As at 31 March 2026	2,269

As at 1 April 2025	3,026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,500	1,764
Other debtors	77,911	102,332

	82,411	104,096

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TMA Sports Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	422,745	410,057
Bank loans and overdrafts	36,297	-
Other creditors	616,750	737,900
Taxation and social security	27,154	29,320

	1,102,946	1,177,277

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	250,000	250,000

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	135,392	113,912

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