Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 January 2025 to 15 October 2025

The director shown below has held office during the period of
1 January 2025 to 7 January 2025

The director shown below has held office during the period of
1 September 2025 to 31 December 2025

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
15 April 2026

And signed on behalf of the board by:
Name: E M Nicholl DBE
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 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

  Income Recognition Income is recognised to the extent that it is probable the economic benefits will flow to the company and the income can be reliably measured. Income is measured as the fair value of the consideration received or receivable. Membership Subscriptions Membership subscriptions are recognised in the Statement of Comprehensive Income on an accruals basis when: a) it is probable that the economic benefits associated with the transaction will flow to the company; and b) the amount of the revenue can be measured reliably. Grants Grants are credited to income when the performance criteria are met.Royalties Royalties are recognised in the Statement of Comprehensive Income on an accruals basis in accordance with the substance of the relative Agreement when: a) it is probable that the economic benefits associated with the transaction will flow to the company; and b) the amount of the revenue can be measured reliably. Media Rights Income from the sale of media rights is credited to income when earned/following the event to which the rights relate. Income from Netball Pass direct to consumer app is credited when received. Hosting and Signing Fees Hosting and Signing Fees are reflected in income as the service is delivered and the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity, the stage of completion of the transaction at the end of the reporting period can be measured reliably; and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably. Income from Competitions Income from competitions is credited to income in accordance with the relevant agreement when a) it is probable that the economic benefits will flow to the company and b) can be reliably measured. Other Income Other income is recognised to the extent that the company had a right to receive it as of the balance sheet date.

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets Tangible fixed assets are included at cost minus depreciation. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives. Office Equipment 33.3% straight line

  Other accounting policies

  Going Concern The financial statements have been prepared on the going concern basis. In making this assessment, the directors have considered the company’s financial position, cash flow forecasts and available facilities for a period of at least twelve months from the date of approval of the financial statements. The directors have also considered the potential impact of the contingent liability disclosed in Note 14. Based on the information currently available and the likelihood of an outflow of resources, the directors believe that the company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements continue to be prepared on the going concern basis. Operating Leases Rentals paid under operating leases are charged to the income and expenditure account as incurred. Pensions The company operates a defined contributions pension scheme for its employees and the pension charge represents the amounts payable by the company to the scheme in respect of the year. A defined contribution scheme is a pension plan under which the company pays fixed contributions to a separate entity. Once the contributions have been made, the company has no further payment obligations. The assets of the scheme are held separately from the company in independently administered funds. Financial Instruments The Company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the Company and their measurement basis are as follows: Financial assets – Prepayments are not financial instruments. Cash at bank - is classified as a basic financial instrument and is measured at face value. Financial liabilities - accruals are financial instruments and are measured at amortised cost as detailed in note 9. Taxation and social security are not included in the financial instruments’ disclosure definition. Amounts owed to the parent company are held at face value, less any impairment. Holiday Pay Accrual A liability is recognised in the financial statements to the extent of any unused holiday pay entitlement. This is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the Balance Sheet date. Taxation The tax charge for the year comprises current tax. Tax is recognised in the Statement of Comprehensive Income. Current tax is the expected tax payable on the taxable income for the year, calculated using tax rates enacted or substantively enacted by the balance sheet date. Critical Estimates and Judgements Judgements have been made in respect of income recognition as outlined in the accounting policies shown above. No further significant judgements have had to be made by the Directors in preparing these financial statements. The Directors have made key assumptions about the expected useful lives used to determine the depreciation of tangible fixed assets. Foreign Exchange The company’s functional currency is GBP Sterling. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. Cashflow Statement A cashflow statement is not required for companies subject to the small companies’ regime in accordance with the provisions of FRS102 Section A – Small Entities Contingent Liability A contingent liability is a possible obligation whose existence will be confirmed by uncertain future events that are not wholly within the control of the entity. A contingent liability can also include obligations that are not recognised because their amount cannot be measured reliably or because settlement is not probable. A contingent liability is not recognised in the statement of financial position. However, unless the possibility of an outflow of economic resources is remote, a contingent liability is disclosed in the notes.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	7	8