93 Percent Talent Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

93 Percent Talent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14323933 . The registered office is Silverstream House, 45 Fitzroy Street, London, England, W1T 6EB.

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. 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.

2.3. Taxation

The company has not incurred a corporation tax charge in the period due to its policy of paying all taxable profits to its parent charity under gift aid.

Where payment of the company's taxable profits to the parent charity falls after the reporting date, the income tax effects of that gift aid payment are still recognised at the reporting date. The income tax effects are measured consistently with the tax treatment planned to be used in the company’s income tax filings, and a deferred tax liability is not recognised in relation to such a gift aid payment.

3. Average Number of Employees

Staff costs are charges from the parent charity by way of a management recharge. Average number of employees, including directors, during the year was:

NIL (2024: NIL)

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93 Percent Talent Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	31 December 2025	31 December 2024 as restated
	£	£
Due within one year
Trade debtors	51,480	57,600
Prepayments and accrued income	575	618

	52,055	58,218

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024 as restated
	£	£
VAT	20,592	11,056
Deferred income	172,665	157,309
Accruals	4,500	1,200
Amounts owed to group undertakings	402,652	302,430

	600,409	471,995

6. Share Capital

	31 December 2025	31 December 2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

During the period the parent charity, The 93 Percent Club Foundation, recharged £339,572 of staff costs (2024: £133,384) and £nil of other costs (2024: £162,848) to 93 Percent Trading Limited. 93 Percent Trading Limited made distributions of £80,715 (2024: £334,527, restated) to The 93 Percent Club Foundation. At 31 December 2025 a balance of £402,652 was owed by 93 Percent Talent Limited (2024: £302,430) to The 93 Percent Club Foundation.

8. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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93 Percent Talent Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Ultimate Controlling Party

The company's ultimate controlling party is The 93 Percent Club Foundation by virtue of its ownership of 100% of the issued share capital in the company.

10. Distributions

Distributions made from the profit and loss account comprise donations made to the company's parent charity, The 93 Percent Club Foundation. These totalled £80,715 (2024: £334,527, restated) during the period.

11. Audit Information

The auditor's report on the accounts of 93 Percent Talent Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by William Guy Blake ACA (Senior Statutory Auditor) for and on behalf of Godfrey Wilson Limited , Statutory Auditor.

Godfrey Wilson Limited

2nd Floor South

One Castle Park

Tower Hill

Bristol

BS1 0JA

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		31 December 2025		31 December 2024 as restated
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	52,055		58,218
Cash at bank and in hand		548,355		413,778

		600,410		471,996
Creditors: Amounts Falling Due Within One Year	5	(600,409 )		(471,995 )

NET CURRENT ASSETS (LIABILITIES)			1		1

TOTAL ASSETS LESS CURRENT LIABILITIES			1		1

NET ASSETS			1		1

CAPITAL AND RESERVES
Called up share capital	6		1		1

SHAREHOLDERS' FUNDS			1		1