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10279827 frs-bus:Original frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10279827
FISHER SPORT LTD
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 July 2023
SIMPARTNERS LTD
Ludgate House
107-111 Fleet Street
London
EC4A 2AB
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Profit and Loss Account 3
Balance Sheet 4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Alessandro Pezzoli
Company Number 10279827
Registered Office 124 City Road
London
EC1V 2NX
Accountants SIMPARTNERS LTD
Ludgate House
107-111 Fleet Street
London
EC4A 2AB
Fisher Sport Ltd works as an employment placement agency in the Sport industry. Its headquarters are located in England. 
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 July 2023 .
Directors
The director who held office during the year were as follows:
Mr Alessandro Pezzoli
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Alessandro Pezzoli
Director
30/09/2023
Page 2
Page 3
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 202,946 82,658
Cost of sales (120,606 ) (68,269 )
GROSS PROFIT 82,340 14,389
Distribution costs - (3,960 )
Administrative expenses (12,719 ) (2,449 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 69,621 7,980
Tax on Profit (13,228 ) (1,516 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 56,393 6,464
The notes on pages 6 to 7 form part of these financial statements.
Page 3
Page 4
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 815 315
815 315
CURRENT ASSETS
Debtors 5 1,149 47
Cash at bank and in hand 9,802 2,824
10,951 2,871
Creditors: Amounts Falling Due Within One Year 6 (449 ) (1 )
NET CURRENT ASSETS (LIABILITIES) 10,502 2,870
TOTAL ASSETS LESS CURRENT LIABILITIES 11,317 3,185
NET ASSETS 11,317 3,185
CAPITAL AND RESERVES
Called up share capital 7 1 1
Share premium account 11,316 -
Profit and Loss Account - 3,184
SHAREHOLDERS' FUNDS 11,317 3,185
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Alessandro Pezzoli
Director
30/09/2023
The notes on pages 6 to 7 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 August 2021 1 - 21,954 21,955
Profit for the year and total comprehensive income - - 6,464 6,464
Dividends paid - - (25,234) (25,234)
As at 31 July 2022 and 1 August 2022 1 - 3,184 3,185
Profit for the year and total comprehensive income - - 56,393 56,393
Dividends paid - - (59,577) (59,577)
Purchase of own shares - 11,316 - 11,316
As at 31 July 2023 1 11,316 - 11,317
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Notes to the Financial Statements
1. General Information
FISHER SPORT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10279827 . The registered office is 124 City Road, London, EC1V 2NX.
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
Rendering of services
From 1st August2021 turnover from the rendering of services is recognised only when the payment for the commission earned reaches the bank account of the Company. When the commission is gross of any contracted-out future payments to subcontractors the net amount is recognised only when the future payment reaches the subcontractor's bank account.
2.3. 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:
Plant & Machinery 20% Reducing Balance Method
Computer Equipment 20% Reducing Balance Method
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 1)
2 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2022 697
Additions 704
As at 31 July 2023 1,401
Depreciation
As at 1 August 2022 382
Provided during the period 204
As at 31 July 2023 586
Net Book Value
As at 31 July 2023 815
As at 1 August 2022 315
5. Debtors
2023 2022
£ £
Due within one year
VAT 1,149 47
1,149 47
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Accruals and deferred income 448 -
449 1
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Share premium account represents the owner's business net assets fair value adjusted for dividends reinvested in the sole proprietorship across the trading years.
8. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 3,184 18,770
Final dividend paid 56,393 6,464
59,577 25,234
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