Registration number: 15674135

JQ4 Sports Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

JQ4 Sports Ltd

(Registration number: 15674135)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	80	90
Tangible assets	5	5,243	6,991
		5,323	7,081
Current assets
Debtors	6	163,287	99,485
Cash at bank and in hand		148,988	45,465
		312,275	144,950
Creditors: Amounts falling due within one year	7	(87,843)	(53,031)
Net current assets		224,432	91,919
Total assets less current liabilities		229,755	99,000
Provisions for liabilities		(231)	(525)
Net assets		229,524	98,475
Capital and reserves
Called up share capital		200	200
Retained earnings		229,324	98,275
Shareholders' funds		229,524	98,475

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 August 2026
 

......................................... Mr J A Quansah Director

JQ4 Sports Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Thorne Road
Doncaster
South Yorkshire
DN1 2HJ

These financial statements were authorised for issue by the director on 24 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

JQ4 Sports Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Image rights	10 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

JQ4 Sports Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 May 2025	100	100
At 30 April 2026	100	100
Amortisation
At 1 May 2025	10	10
Amortisation charge	10	10
At 30 April 2026	20	20
Carrying amount
At 30 April 2026	80	80
At 30 April 2025	90	90

JQ4 Sports Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	9,321	9,321
At 30 April 2026	9,321	9,321
Depreciation
At 1 May 2025	2,330	2,330
Charge for the year	1,748	1,748
At 30 April 2026	4,078	4,078
Carrying amount
At 30 April 2026	5,243	5,243
At 30 April 2025	6,991	6,991

6

Debtors

	2026 £	2025 £
Other debtors	99,454	16,132
Prepayments	83	84
Accrued income	63,750	83,269
	163,287	99,485

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		108	116
Amounts owed to related parties		10,329	10,093
Taxation and social security		-	14
Corporation tax		61,278	29,788
Other creditors		28	-
Accrued expenses		16,100	13,020
		87,843	53,031