REGISTERED NUMBER: SC484692 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

European Sport Funding Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K A Moyes

Mrs C Moyes

REGISTERED OFFICE:

C/O McLay, McAlister & McGibbon LLP

145 St. Vincent Street

Glasgow

G2 5JF

REGISTERED NUMBER:

SC484692 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

CURRENT ASSETS

Debtors

4

62,975

48,349

Cash at bank

874

134

63,849

48,483

CREDITORS

Amounts falling due within one year

5

(36,453

)

(37,774

)

NET CURRENT ASSETS

27,396

10,709

TOTAL ASSETS LESS CURRENT LIABILITIES

27,396

10,709

CREDITORS

Amounts falling due after more than one year

6

-

(10,000

)

NET ASSETS

27,396

709

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

27,395

708

SHAREHOLDERS' FUNDS

27,396

709

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

Mrs C Moyes - Director

1.	STATUTORY INFORMATION

European Sport Funding 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Going concern

The accounts are prepared under the going concern basis of accounting which assumes the continuing support of its director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DEBTORS

31.1.26

31.1.25

£

£

Amounts falling due within one year:

Trade debtors

-

13,900

Other debtors

29,896

-

29,896

13,900

Amounts falling due after more than one year:

Amounts owed by associates

33,079

34,449

Aggregate amounts

62,975

48,349

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

17,547

15,621

Taxation and social security

7,071

9,465

Other creditors

1,835

2,688

36,453

37,774

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

10,000

7.	RELATED PARTY DISCLOSURES

Included in other debtors is £33,079 (2025: £34,449) due from Libero Sport & Education Ltd, a company which is also controlled by the director. In addition £19,062 is owed by the director K Moyes. Both amounts are interest free and repayable on demand.