2022-04-012023-03-312023-03-31false08336209Onesport (UK) 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Onesport (UK) Limited

Registered Number
08336209
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Onesport (UK) Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Anthony James Clark

Registered Address

4 Mason Court Gillan Way
Penrith 40 Business Park
Penrith
CA11 9GR

Registered Number

08336209 (England and Wales)
Onesport (UK) Limited
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets81,5771,971
1,5771,971
Current assets
Stocks117,0009,000
Debtors1210614,626
Cash at bank and on hand8673,679
7,97327,305
Creditors amounts falling due within one year13(38,167)(16,316)
Net current assets (liabilities)(30,194)10,989
Total assets less current liabilities(28,617)12,960
Creditors amounts falling due after one year14(5,248)(8,229)
Net assets(33,865)4,731
Capital and reserves
Called up share capital100100
Profit and loss account(33,965)4,631
Shareholders' funds(33,865)4,731
The financial statements were approved and authorised for issue by the Director on 18 October 2023, and are signed on its behalf by:
Anthony James Clark
Director
Registered Company No. 08336209
Onesport (UK) Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Government grants and other government assistance policy
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Valuation of financial instruments policy
The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in notes. Prepayments are not financial instruments. Cash at bank – is classified as a basic financial instrument and is measured at face value. Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in notes. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
5.Critical estimates and judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management have made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements.
6.Sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
7.Employee information

20232022
Average number of employees during the year00
8.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 April 223,4083,408
At 31 March 233,4083,408
Depreciation and impairment
At 01 April 221,4371,437
Charge for year394394
At 31 March 231,8311,831
Net book value
At 31 March 231,5771,577
At 31 March 221,9711,971
9.Provisions for impairment of tangible assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
10.Further information regarding the company's financial position
The parent company is Goalkeeper.com Limited (Registration Number 12819700). The registered address is 4 Mason Court, Gillan Way, Penrith 40 Business Park, Penrith, CA11 9GR. The group is exempt from preparing group accounts on the basis it is a small group.
11.Stocks

2023

2022

££
Other stocks7,0009,000
Total7,0009,000
12.Debtors

2023

2022

££
Amounts owed by group undertakings-14,516
Other debtors106110
Total10614,626
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
13.Creditors within one year

2023

2022

££
Trade creditors / trade payables21,772-
Bank borrowings and overdrafts2,6042,604
Taxation and social security-1,373
Other creditors12,59111,139
Accrued liabilities and deferred income1,2001,200
Total38,16716,316
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
14.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts5,2488,229
Total5,2488,229