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REGISTERED NUMBER: NI666209 (Northern Ireland)

Financial Statements for the Year Ended 31 March 2023

for

Northern Ireland Judo Federation

| Northern Ireland Judo Federation (Registered number: NI666209) |

Contents of the Financial Statements

for the year ended 31 March 2023

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Northern Ireland Judo Federation |

Company Information

for the year ended 31 March 2023

| DIRECTORS: | R Newett

| Dr P R Briggs

| W Brown

| P Cuckoo

| Ms R Cuckoo

| M Harris

| Ms L Smythe

| Ms G Reid

| REGISTERED OFFICE: | House of Sport

| Upper Malone Road

| Belfast

| Co. Antrim

| BT9 5LA

| REGISTERED NUMBER: | NI666209 (Northern Ireland)

| AUDITORS: | Cleaver Black

| Chartered Accountants

| Registered Auditors

| Suite 5 Ormeau House

| 91-97 Ormeau Road

| Belfast

| Co. Antrim

| BT7 1SH

| BANKERS: | Danske Bank

| Donegall Square West

| Belfast

| BT1 6JS

| Northern Ireland Judo Federation (Registered number: NI666209) |

Balance Sheet

31 March 2023

| 2023 |  | 2022

| as restated |

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 624 |  |

Tangible assets | 5 | 3,576 |  | 1,151 |  |

3,576 |  | 1,775 |  |

CURRENT ASSETS

Stocks | 6 | 2,712 |  | 1,674 |  |

Debtors | 7 | - |  | 11,580 |  |

Cash at bank | 105,392 |  | 105,139 |  |

108,104 |  | 118,393 |  |

CREDITORS

Amounts falling due within one year | 8 | (15,248 | ) | (13,194 | ) |

NET CURRENT ASSETS | 92,856 |  | 105,199 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 96,432 |  | 106,974 |  |

RESERVES

Income and expenditure account | 96,432 |  | 106,974 |  |

96,432 |  | 106,974 |  |

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 Board of Directors and authorised for issue on 1 August 2023 and were signed on its behalf by:

R Newett - Director

M Harris - Director

| Northern Ireland Judo Federation (Registered number: NI666209) |

Notes to the Financial Statements

for the year ended 31 March 2023

1. | STATUTORY INFORMATION

| Northern Ireland Judo Federation is a private company, limited by guarantee , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | 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.

| The company's functional currency is Sterling (£).

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income from government and other grants, whether capital or revenue is recognised when the company has entitlement to the funds and performance conditions have been met. It is probable that income will be received, the amount can be measured reliably and is not deferred. Cash donations are recognised on receipt.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs have been amortised evenly over their estimated useful life of 3 years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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

| 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.

| Northern Ireland Judo Federation (Registered number: NI666209) |

Notes to the Financial Statements - continued

for the year ended 31 March 2023

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At the time of approving the accounts, the Directors have a reasonable expectation that the Federation has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2022 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2022

| and 31 March 2023 | 3,750 |  |

| AMORTISATION

| At 1 April 2022 | 3,125 |  |

| Charge for year | 625 |  |

| At 31 March 2023 | 3,750 |  |

| NET BOOK VALUE

| At 31 March 2023 | - |  |

| At 31 March 2022 | 625 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2022 | 3,067 |  |

| Additions | 2,807 |  |

| At 31 March 2023 | 5,874 |  |

| DEPRECIATION

| At 1 April 2022 | 1,917 |  |

| Charge for year | 381 |  |

| At 31 March 2023 | 2,298 |  |

| NET BOOK VALUE

| At 31 March 2023 | 3,576 |  |

| At 31 March 2022 | 1,150 |  |

| Northern Ireland Judo Federation (Registered number: NI666209) |

Notes to the Financial Statements - continued

for the year ended 31 March 2023

6. | STOCKS

2023 | 2022 |

| as restated |

£ | £ |

| Finished goods | 2,712 |  | 1,674 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

| as restated |

£ | £ |

| Trade debtors | - |  | 11,580 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

| as restated |

£ | £ |

| Social security and other taxes | (3,912 | ) | (4,000 | ) |

| Accruals | 16,430 |  | 14,464 |  |

| Accrued expenses | 2,730 |  | 2,730 |  |

15,248 |  | 13,194 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Anthony Bradley FCA (Senior Statutory Auditor)

| for and on behalf of Cleaver Black

10. | APB ETHICAL STANDARDS

| In common with many 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.