2022-04-012023-03-312023-03-31false11570856Calma Goalkeeping 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Calma Goalkeeping Ltd

Registered Number
11570856
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Calma Goalkeeping Ltd
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

11570856 (England and Wales)
Calma Goalkeeping Ltd
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets85,1756,075
5,1756,075
Current assets
Stocks101,5002,000
Debtors11-280
Cash at bank and on hand-672
1,5002,952
Creditors amounts falling due within one year12(442)(2,743)
Net current assets (liabilities)1,058209
Total assets less current liabilities6,2336,284
Net assets6,2336,284
Capital and reserves
Called up share capital11
Profit and loss account6,2326,283
Shareholders' funds6,2336,284
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. 11570856
Calma Goalkeeping Ltd
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.
Intangible assets policy
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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.
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
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.Intangible assets
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.

Goodwill

Total

££
Cost or valuation
At 01 April 229,0009,000
At 31 March 239,0009,000
Amortisation and impairment
At 01 April 222,9252,925
Charge for year900900
At 31 March 233,8253,825
Net book value
At 31 March 235,1755,175
At 31 March 226,0756,075
9.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.
10.Stocks

2023

2022

££
Finished goods1,5002,000
Total1,5002,000
11.Debtors

2023

2022

££
Amounts owed by group undertakings-280
Total-280
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.
12.Creditors within one year

2023

2022

££
Amounts owed to related parties-2,130
Other creditors442613
Total4422,743
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.
13.Creditors after one year