Sporting Agenda Limited - Filleted accounts

Registered number

05021296

Sporting Agenda Limited

Filleted Accounts

30 September 2025

Sporting Agenda Limited
Registered number:		05021296
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		7,402			6,481

Current assets
Debtors	4	1,293,771			1,693,206
Investments held as current assets	5	40,000			40,000
Cash at bank and in hand		2,782,487			1,940,200
		4,116,258			3,673,406

Creditors: amounts falling due within one year	6	(2,100,197)			(2,039,602)

Net current assets			2,016,061			1,633,804

Total assets less current liabilities			2,023,463			1,640,285


Provisions for liabilities			(1,824)			(1,588)


Net assets			2,021,639			1,638,697

Capital and reserves
Called up share capital			65			65
Profit and loss account			2,021,574			1,638,632

Shareholder's funds			2,021,639			1,638,697

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E L James
Director
Approved by the board on 25 June 2026

Sporting Agenda Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		6		6


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				31,514
	Additions				3,388
	At 30 September 2025				34,902

	Depreciation
	At 1 October 2024				25,033
	Charge for the year				2,467
	At 30 September 2025				27,500

	Net book value
	At 30 September 2025				7,402
	At 30 September 2024				6,481


4	Debtors		2025		2024
£				£

	Trade debtors		733,100		776,793
	Other debtors		560,671		916,413
			1,293,771		1,693,206


5	Investments held as current assets		2025		2024
£				£
	Fair value
	Unlisted investments		40,000		40,000



6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		78,833		221,843
	Taxation and social security costs		315,391		312,282
	Other creditors		1,705,973		1,505,477
			2,100,197		2,039,602


7	Other information

	Sporting Agenda Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Penfold Building
	Westfield Farm
	East Garston
	Berkshire