The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All Sports Finance Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, EC4V 4BE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, supported by the ongoing financial support of its shareholdertrues. The directors therefore continue to adopt the going concern basis in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade and settlement discounts.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives. The intangible asset is amortised from the moment it is available for use. This is done on the following bases:

At each reporting date, the company reviews the carrying amounts of its fixed assets for indicators of impairment. Where an indication of impairment exists, the recoverable amount of the asset is estimated and any impairment loss is recognised in profit or loss.

Cash and cash equivalents comprise cash in hand and deposits held at call with banks.

The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash, are initially recognised at transaction price and subsequently measured at amortised cost.

Basic financial liabilities, including trade and other creditors and loans, are initially recognised at transaction price and subsequently measured at amortised cost. Where an arrangement constitutes a financing transaction, the financial asset or liability is initially measured at the present value of future receipts or payments discounted at a market rate of interest.

Equity instruments issued by the company are recognised at the proceeds received, net of directly attributable transaction costs.

The tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Contributions to defined contribution pension schemes are recognised as an expense when they fall due.

Rentals payable under operating leases are recognised in profit or loss on a straight-line basis over the lease term.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Capitalisation and impairment of intangible assets

The company assesses whether internally generated development expenditure meets the criteria for capitalisation as an intangible asset. The company also assesses the asset for indicators of impairment and, where identified, estimates its recoverable amount to determine whether an impairment is required.

Useful economic life of intangible asset

The company has recognised amortisation in line with the company's intangible accounting policy, over a useful economic life of 5 years.

The average monthly number of persons (including directors) employed by the company during the year was:

Included within other creditors is a loan owed to the Sarah Jane Retirement Trust. Interest on the loan accrues at a rate of 1.66% per month on the outstanding principal balance and is repayable on demand.

Included within other creditors is an unsecured loan owed to share subscribers Matthew and Nathalie Perrucio. Interest on the loan accrues at a rate of 5% per quarter on the outstanding principal balance. Under the terms of the loan, the loan was repayable three months after drawdown and remained outstanding at 31 December 2025.

Included within other creditors is an unsecured loan owed to John Greenslade. Interest on the loan accrues at 5% per quarter. Under the terms of the loan agreement, the loan became due for repayment three months after drawdown and remained partially outstanding at 31 December 2025.

Included within other creditors is a secured bridge loan facility arranged through multiple lenders. The facility carries financing charges of 2.25% per week, had a six-week maturity period from commencement and is secured by a first-ranking security interest over the company's assets. The loan remained outstanding at 31 December 2025.

On 9 October 2025, 10,799 shares were issued at a premium of £72,299; on 13 October 2025, 2,987 shares were issued at a premium of £20,000; and on 14 October 2025, 3,734 shares were issued at a premium of £24,980.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Other reserves relates to subscriptions received awaiting share allotment, with the year end balance being £219,421 (2024: £160,000).

Included in other debtors is a balance of £2 which is due from the directors at 31 December 2025 (2024: £2).

Included in creditors falling due within one year is a loan due to a related party through mutual control. The balance due at 31 December 2025 is £525 (2024: £4,176). There is no accrued interest due or to be charged on the loan, and it is repayable on demand.

Included in creditors falling due within one year is an interest-free, unsecured loan from a director. At 31 December 2025, the amount outstanding was £10,000 (2024: £nil). Under the terms of the loan agreement, the loan may be repaid at any time without premium, penalty or charge, with a final repayment date of 11 February 2027.

The directors were paid consultancy fees totalling £74,045 in the year (2024: £127,625).

The ultimate controlling parties as at 31 December 2025 were the directors.