REGISTERED NUMBER: 07504907 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Collective Sports Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

H Ahmadi

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

M3 2PJ

REGISTERED NUMBER:

07504907 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

3

3,780

5,192

CURRENT ASSETS

Debtors

4

599,616

674,424

Cash at bank

14,835

270,072

614,451

944,496

CREDITORS

Amounts falling due within one year

5

(210,618

)

(535,028

)

NET CURRENT ASSETS

403,833

409,468

TOTAL ASSETS LESS CURRENT LIABILITIES

407,613

414,660

PROVISIONS FOR LIABILITIES

(945

)

-

NET ASSETS

406,668

414,660

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

405,668

413,660

SHAREHOLDERS' FUNDS

406,668

414,660

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

H Ahmadi - Director

1.	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.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost less any tax, discounts and rebates. Cost includes the original purchase price of the asset and costs attributable to bringing the asset into its working condition for its intended use. Subsequently they are recorded at cost less accumulated depreciation and impairment.

Depreciation is provided at the following annual rates on straight line basis in order to write off each asset over its estimated useful life.

Fixtures and Fittings

- 25% on cost

Computer equipment

- 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

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

The company's financial statements for the year ended 31 January 2026 have been prepared on a going concern basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

4,546

1,098

5,644

DEPRECIATION

At 1 February 2025

399

53

452

Charge for year

1,137

275

1,412

At 31 January 2026

1,536

328

1,864

NET BOOK VALUE

At 31 January 2026

3,010

770

3,780

At 31 January 2025

4,147

1,045

5,192

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

250,000

Other debtors

599,616

424,424

599,616

674,424

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,325

219,126

Taxation and social security

26,084

214,868

Other creditors

177,209

101,034

210,618

535,028

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

800

Ordinary A

£1

800

800

50

Ordinary B

£1

50

50

50

Ordinary C

£1

50

50

100

Ordinary D

£1

100

100

1,000

1,000

7.	RELATED PARTY DISCLOSURES

Included within other creditors is the director's current account balance of £86,635 (2025: £760). There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.

Included within other debtors is a balance amounting to £584,027 (2025: £669,424) due from a company in which the director of the company is also a director and shareholder. There are no fixed repayment terms and no interest is chargeable by the company in respect of these balances.