Sports Sports Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 14910271

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	21,942		102,502
Cash at bank and in hand		11,230		2,381

		33,172		104,883
Creditors: Amounts Falling Due Within One Year	5	(101,691 )		(97,994 )

NET CURRENT ASSETS (LIABILITIES)			(68,519 )		6,889

TOTAL ASSETS LESS CURRENT LIABILITIES			(68,519 )		6,889

NET (LIABILITIES)/ASSETS			(68,519 )		6,889

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(68,619 )		6,789

SHAREHOLDERS' FUNDS			(68,519)		6,889

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

James Eaton

Director

17/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Sports Sports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14910271 . The registered office is International House, 64 Nile Street, London, England, N1 7SR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Sports Sports Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.5. Video Games Expenditure Credits

Video Games Expenditure Credits are recognised as other operating income when there is reasonable assurance that the conditions for receipt have been satisfied and the amounts can be measured reliably. Amounts recognised reflect the gross receivable from HMRC.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Debtors

	2026	2025
	£	£
Due within one year
Corporation tax recoverable	17,925	99,719
VAT	4,017	2,783

	21,942	102,502

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	146	144
Accruals and deferred income	5,145	4,450
Amounts owed to parent undertaking	96,400	93,400

	101,691	97,994

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

Broxcorp Ltd is a company under common ownership as Sports Sports Ltd, during the period end June 2026 sales of £nil

were made to Broxcorp Ltd (2025: £104,333).

Passer Studio Ltd is wholly owned and controlled by Mr D J Diggle, the Director and shareholder of Sports Sports Ltd, during

the year end June 2026, purchases of £43,000 were made from Passer Studio Ltd (2025: £90,696).

Design General Store Ltd is wholly owned and controlled by Mr J M R Eaton, the Director and shareholder of Sports Sports Ltd, during the year end June 2026, purchases of £39,500 were made from Design General Store Ltd (2025: £89,750). In addition, purchases of £3,500 (2025: £nil) were made directly from Mr J M R Eaton.

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