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Registered number: 01272687
Read Management Services Limited
Financial Statements
For The Year Ended 31 July 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 01272687
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,002 802
Investments 4 2 2
2,004 804
CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 34,210 8,549
Cash at bank and in hand 11,963 2,735
48,173 13,284
Creditors: Amounts Falling Due Within One Year 6 (135,041 ) (96,960 )
NET CURRENT ASSETS (LIABILITIES) (86,868 ) (83,676 )
TOTAL ASSETS LESS CURRENT LIABILITIES (84,864 ) (82,872 )
Creditors: Amounts Falling Due After More Than One Year 7 (22,773 ) (25,924 )
NET LIABILITIES (107,637 ) (108,796 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (107,737 ) (108,896 )
SHAREHOLDERS' FUNDS (107,637) (108,796)
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For the year ending 31 July 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nigel Howard Read
Director
7 September 2022
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The financial statements have been prepared on the going concern basis on the assumption that continued support will be received from the directors and related parties.
1.3. 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.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures, fittings and equipment 20% on written down value
Website design 20% on cost
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2021: 2)
2 2
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3. Tangible Assets
Fixtures, fittings and equipment Website design Total
£ £ £
Cost
As at 1 August 2021 4,403 32,391 36,794
Additions 1,643 - 1,643
Disposals (2,851 ) - (2,851 )
As at 31 July 2022 3,195 32,391 35,586
Depreciation
As at 1 August 2021 3,604 32,388 35,992
Provided during the period 443 - 443
Disposals (2,851 ) - (2,851 )
As at 31 July 2022 1,196 32,388 33,584
Net Book Value
As at 31 July 2022 1,999 3 2,002
As at 1 August 2021 799 3 802
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4. Investments
Unlisted
£
Cost
As at 1 August 2021 2
As at 31 July 2022 2
Provision
As at 1 August 2021 -
As at 31 July 2022 -
Net Book Value
As at 31 July 2022 2
As at 1 August 2021 2
The company owns 100% of the issued share capital of International Sport Limited.

Aggregate capital and reserves

International Sport Limited (dormant) £2 (2020 - £2)

Result for the year

International Sport Limited £Nil (2020 - £Nil)

Under the provision of section 399 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so. Therefore the accounts show information about the company as an individual entity.
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 506 1,260
Other debtors 33,704 7,289
34,210 8,549
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 6,229 1,942
Bank loans and overdrafts 3,339 3,520
Other creditors 117,993 77,885
Deferred income 7,478 13,611
Amounts owed to group undertakings 2 2
135,041 96,960
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 22,773 25,924
22,773 25,924
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2022 2021
£ £
Bank loans and overdrafts 9,411 11,777
8. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2021 Amounts advanced Amounts repaid Amounts written off As at 31 July 2022
£ £ £ £ £
Mr Nigel Read (584 ) 59,849 36,000 - 23,265
Mr. N. H. Read, director, paid interest of £949 at a rate of 2% on his overdrawn current account.
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10. Related Party Transactions
The following amounts are owed to Mrs. D. M. Read, a former director and parent of the current directors.

Creditor falling due within one year £48,717

TGM Snowsports Limited is a related party by virtue of the fact that Mr. N. H. Read and Mrs. A. C. Smalley are directors and shareholders of both companies. Transactions with TGM Snowsports Limited during the year and balances at 31st July 2022 are set out below ;

Other creditors £66,837

11. General Information
Read Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01272687 . The registered office is 35 St Davids Road South, St Annes On Sea, Lancashire, FY8 1TJ.
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