REGISTERED NUMBER: 13503580 (England and Wales)

SBC ADVISORY PARTNERS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A N Kaszubowski

D G Knight

R Sojmark

REGISTERED OFFICE:

2nd Floor

212 New Kings Road

London

SW6 4NZ

REGISTERED NUMBER:

13503580 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

CURRENT ASSETS

Debtors

4

52,509

5,845

Cash at bank

63,084

38,996

115,593

44,841

CREDITORS

Amounts falling due within one year

5

173,299

85,505

NET CURRENT LIABILITIES

(57,706

)

(40,664

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,706

)

(40,664

)

CAPITAL AND RESERVES

Called up share capital

6

90

90

Retained earnings

(57,796

)

(40,754

)

SHAREHOLDERS' FUNDS

(57,706

)

(40,664

)

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 11 August 2026 and were signed on its behalf by:

D G Knight - Director

1.	STATUTORY INFORMATION

SBC Advisory Partners Limited is a private company, limited by shares , registered in England and Wales. 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.

The financial statements have been prepared on a going concern basis, the applicability of which is dependent upon the continued support of the company's parent company. In the opinion of the director, the company has the support of its parent company for a period of no less than twelve months from the date of approval of these financial statements and it is therefore appropriate to adopt the going concern policy.

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

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgements that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable

Revenue

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

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the

current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

At the year end 31 December 2025, the company's liabilities exceeded its assets by £57,706 (2024: £40,664). The directors, shareholders and other group companies have confirmed their support for this company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

2,639

Amounts owed by group undertakings

50,175

-

Other debtors

2,334

3,206

52,509

5,845

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,578

-

Amounts owed to group undertakings

162,566

85,505

Other creditors

9,155

-

173,299

85,505

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,001

A Ordinary

0.1p

50

50

25,000

B Ordinary

0.1p

25

25

15,000

C Ordinary

0.1p

15

15

90

90

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Hassan Behcet (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

8.	RELATED PARTY DISCLOSURES

As at the year end, SBC Advisory Partners Limited, a subsidiary within the group that has a 44% non-controlling interest, is owed the following amounts from companies in the group:

Sport Global Canada Inc - £50,175 (2024: £Nil)

As at the year end, SBC Advisory Partners Limited, a subsidiary within the group that has a 44% non-controlling interest, owes the following amounts to companies in the group:

Sport Global USA Inc - £37,742 (2024: £Nil)

SBC Events & Media Limited - £13,606 (2024: £Nil)

SBC Events Malta Ltd - £111,218 (2024: £85,505)

All balances are interest free and are unsecured.

As at the year end, SBC Advisory Partners Limited, a subsidiary within the group that has a 44% non-controlling interest, paid management charges to companies in the group:

Sport Global USA Inc - £525 (2024: £4,066)

SBC Events & Media Limited - £26 (2024: £Nil)

SBC Events Malta Ltd - £661 (2024: £1,409)

Sports Betting Community Limited - £5,574 (2024: £32,385)

All transactions were conducted on normal commercial terms and conditions.