Advantage Sports Consultancy Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC566638 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Advantage Sports Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P A Gordon

REGISTERED OFFICE:

12 March Pines

Edinburgh

EH4 3PF

REGISTERED NUMBER:

SC566638 (Scotland)

ACCOUNTANTS:

DAS Accountant

Cornerstone House

Station Road

Selkirk

Scottish Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

2,793

2,409

CURRENT ASSETS

Debtors

5

-

7,201

Cash at bank

5,796

2,652

5,796

9,853

CREDITORS

Amounts falling due within one year

6

7,499

3,007

NET CURRENT (LIABILITIES)/ASSETS

(1,703

)

6,846

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,090

9,255

CREDITORS

Amounts falling due after more than one
year

7

-

(5,858

)

PROVISIONS FOR LIABILITIES

8

(1,301

)

-

NET (LIABILITIES)/ASSETS

(211

)

3,397

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

(311

)

3,297

SHAREHOLDERS' FUNDS

(211

)

3,397

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

P A Gordon - Director

1.	STATUTORY INFORMATION

Advantage Sports Consultancy Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 November 2024

2,531

8,812

11,343

Additions

-

1,158

Disposals

(1

)

-

(1

)

At 31 October 2025

2,530

9,970

12,500

DEPRECIATION

At 1 November 2024

1,814

6,901

8,715

Charge for year

179

813

992

At 31 October 2025

1,993

7,714

9,707

NET BOOK VALUE

At 31 October 2025

537

2,256

2,793

At 31 October 2024

717

1,911

2,628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

-

1,000

Directors' current accounts

-

6,201

-

7,201

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

2,159

-

Tax

222

1,780

Directors' current accounts

3,891

-

Accrued expenses

1,227

7,499

3,007

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

-

5,858

8.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

Deferred tax

1,301

-

Deferred

tax

£

Provided during year

1,301

Balance at 31 October 2025

1,301

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

100

Ordinary

£1

100

10.

RESERVES

Retained

earnings

£

At 1 November 2024

3,297

Deficit for the year

(3,608

)

At 31 October 2025

(311

)

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

P A Gordon

Balance outstanding at start of year

6,200

(306

)

Amounts advanced

27,227

53,014

Amounts repaid

(37,318

)

(46,508

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(3,891

)

6,200