IRIS Accounts Production v26.1.10.61 SC156823 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC156823 2025-03-31 SC156823 2026-03-31 SC156823 2025-04-01 2026-03-31 SC156823 2024-03-31 SC156823 2024-04-01 2025-03-31 SC156823 2025-03-31 SC156823 ns15:Scotland 2025-04-01 2026-03-31 SC156823 ns14:PoundSterling 2025-04-01 2026-03-31 SC156823 ns10:Director1 2025-04-01 2026-03-31 SC156823 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC156823 ns10:SmallEntities 2025-04-01 2026-03-31 SC156823 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC156823 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC156823 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC156823 ns10:AbridgedAccounts 2025-04-01 2026-03-31 SC156823 ns10:Director2 2025-04-01 2026-03-31 SC156823 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC156823 ns5:CurrentFinancialInstruments 2026-03-31 SC156823 ns5:CurrentFinancialInstruments 2025-03-31 SC156823 ns5:ShareCapital 2026-03-31 SC156823 ns5:ShareCapital 2025-03-31 SC156823 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC156823 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC156823 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-04-01 2026-03-31 SC156823 ns5:MotorVehicles 2025-04-01 2026-03-31 SC156823 ns5:ComputerEquipment 2025-04-01 2026-03-31 SC156823 ns5:DeferredTaxation 2025-03-31 SC156823 ns5:DeferredTaxation 2025-04-01 2026-03-31 SC156823 ns5:DeferredTaxation 2026-03-31 SC156823 ns10:Director1 1 2025-03-31 SC156823 ns10:Director1 1 2024-03-31 SC156823 ns10:Director1 1 2025-04-01 2026-03-31 SC156823 ns10:Director1 1 2024-04-01 2025-03-31 SC156823 ns10:Director1 1 2026-03-31 SC156823 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: SC156823 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| ROBBIE FOWLER SPORTS PROMOTIONS LIMITED |

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED (REGISTERED NUMBER: SC156823) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 6 |

| ROBBIE FOWLER SPORTS PROMOTIONS LIMITED |

COMPANY INFORMATION

for the Year Ended 31 March 2026

| DIRECTORS: | Kerrie Fowler

| Robert Fowler

| REGISTERED OFFICE: | 16 Royal Terrace

| Glasgow

| G3 7NY

| REGISTERED NUMBER: | SC156823 (Scotland)

| ACCOUNTANTS: | D&W (Glasgow) Ltd

| 16 Royal Terrace

| Glasgow

| G3 7NY

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED (REGISTERED NUMBER: SC156823) |

ABRIDGED BALANCE SHEET

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 132,985 |  | 140,575 |  |

CURRENT ASSETS

Debtors | 146,588 |  | 156,686 |  |

Cash at bank and in hand | 2,666,492 |  | 2,633,631 |  |

2,813,080 |  | 2,790,317 |  |

CREDITORS

Amounts falling due within one year | 83,023 |  | 77,017 |  |

NET CURRENT ASSETS | 2,730,057 |  | 2,713,300 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,863,042 |  | 2,853,875 |  |

PROVISIONS FOR LIABILITIES | 5 | 492 |  | 237 |  |

NET ASSETS | 2,862,550 |  | 2,853,638 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,862,450 |  | 2,853,538 |  |

SHAREHOLDERS' FUNDS | 2,862,550 |  | 2,853,638 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED (REGISTERED NUMBER: SC156823) |

ABRIDGED BALANCE SHEET - continued

31 March 2026

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Kerrie Fowler - Director

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED (REGISTERED NUMBER: SC156823) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Robbie Fowler Sports Promotions Limited 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.

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

| 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.

| Freehold property | - | 2% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33.33% on cost or valuation

| 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 2 (2025 - NIL ) .

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED (REGISTERED NUMBER: SC156823) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025 | 236,306 |  |

| Additions | 2,156 |  |

| At 31 March 2026 | 238,462 |  |

| DEPRECIATION

| At 1 April 2025 | 95,731 |  |

| Charge for year | 9,746 |  |

| At 31 March 2026 | 105,477 |  |

| NET BOOK VALUE

| At 31 March 2026 | 132,985 |  |

| At 31 March 2025 | 140,575 |  |

5. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 492 |  | 237 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 237 |  |

| Provided during year | 255 |  |

| Balance at 31 March 2026 | 492 |  |

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| Kerrie Fowler

| Balance outstanding at start of year | 149,186 |  | 149,186 |  |

| Amounts advanced | 49,902 |  | - |  |

| Amounts repaid | (60,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 139,088 |  | 149,186 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROBBIE FOWLER SPORTS PROMOTIONS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robbie Fowler Sports Promotions Limited for the year ended 31 March 2026 which comprise the Abridged Income Statement, Other Comprehensive Income, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Robbie Fowler Sports Promotions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Robbie Fowler Sports Promotions Limited and state those matters that we have agreed to state to the Board of Directors of Robbie Fowler Sports Promotions Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Robbie Fowler Sports Promotions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Robbie Fowler Sports Promotions Limited. You consider that Robbie Fowler Sports Promotions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Robbie Fowler Sports Promotions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

D&W (Glasgow) Ltd

16 Royal Terrace

Glasgow

G3 7NY

1 July 2026