Company registration number 07118298 (England and Wales)
MINT SPORTS MANAGEMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
MINT SPORTS MANAGEMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
MINT SPORTS MANAGEMENT LIMITED
BALANCE SHEET
AS AT
27 JANUARY 2026
27 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
57,630
76,483
Current assets
Debtors
4
126,607
119,022
Cash at bank and in hand
140,805
104,716
267,412
223,738
Creditors: amounts falling due within one year
5
(81,932)
(70,171)
Net current assets
185,480
153,567
Total assets less current liabilities
243,110
230,050
Creditors: amounts falling due after more than one year
6
(57,639)
(71,833)
Provisions for liabilities
(14,408)
(19,121)
Net assets
171,063
139,096
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
171,062
139,095
Total equity
171,063
139,096

For the financial year ended 27 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 July 2026
Mr D J Naisbitt
Director
Company registration number 07118298 (England and Wales)
MINT SPORTS MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 27 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Mint Sports Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, NP20 2DW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for agency services provided. Turnover represents the value of goods and services provided in the normal course of business excluding VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Computers
33% straight line
Motor vehicles
25% reducing balance
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

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

MINT SPORTS MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 27 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 28 January 2025
3,696
1,170
99,721
104,587
Additions
-
0
380
-
0
380
At 27 January 2026
3,696
1,550
99,721
104,967
Depreciation and impairment
At 28 January 2025
2,980
194
24,930
28,104
Depreciation charged in the year
107
428
18,698
19,233
At 27 January 2026
3,087
622
43,628
47,337
Carrying amount
At 27 January 2026
609
928
56,093
57,630
At 27 January 2025
716
976
74,791
76,483
MINT SPORTS MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 27 JANUARY 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
23,325
23,325
Other debtors
103,282
95,697
126,607
119,022
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
93
-
0
Taxation and social security
65,576
54,382
Other creditors
16,263
15,789
81,932
70,171

Included in other creditors above is an amount of £14,194 (2025: £15,789) in relation to hire purchase contract. These are secured over the company's fixed assets.

6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
57,639
71,833

Included in other creditors above is an amount of £57,639 (2025 : £71,833) in relation to hire purchase contract. These are secured over the company's fixed assets.

7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
8
Directors' transactions

Dividends totalling £95,065 (2025 - £75,000) were paid in the year in respect of shares held by the company's director.

Advances or credits have been granted by the company to its director as follows:

MINT SPORTS MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 27 JANUARY 2026
8
Directors' transactions
(Continued)
- 5 -
Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Director
-
77,145
106,817
(100,880)
83,082
77,145
106,817
(100,880)
83,082
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