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REGISTERED NUMBER: 09241224 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2022 TO 31 AUGUST 2023

FOR

HARROGATE SCHOOL OF SWIMMING BG LIMITED

HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 October 2022 to 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARROGATE SCHOOL OF SWIMMING BG LIMITED

COMPANY INFORMATION
for the period 1 October 2022 to 31 August 2023







DIRECTORS: S J Aikman
Mrs L A Aikman





REGISTERED OFFICE: 25-29 Sandy Way
Yeadon
Leeds
LS19 7EW





REGISTERED NUMBER: 09241224 (England and Wales)





ACCOUNTANTS: J S White & Co Limited
25-29 Sandy Way
Yeadon
Leeds
LS19 7EW

HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,059 399
1,059 399

CURRENT ASSETS
Debtors 6 25,940 7,943
Cash at bank - 35,593
25,940 43,536
CREDITORS
Amounts falling due within one year 7 16,975 30,310
NET CURRENT ASSETS 8,965 13,226
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,024

13,625

CREDITORS
Amounts falling due after more than one
year

8

9,867

13,567
NET ASSETS 157 58

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 153 54
SHAREHOLDERS' FUNDS 157 58

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)

BALANCE SHEET - continued
31 August 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by:





S J Aikman - Director


HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 October 2022 to 31 August 2023

1. STATUTORY INFORMATION

Harrogate School Of Swimming Bg Limited is a private company, limited by shares , registered in England and Wales. 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - 1 ).

HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 October 2022 to 31 August 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 31 August 2023 80,000
AMORTISATION
At 1 October 2022
and 31 August 2023 80,000
NET BOOK VALUE
At 31 August 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2022 399
Additions 1,119
At 31 August 2023 1,518
DEPRECIATION
Charge for period 459
At 31 August 2023 459
NET BOOK VALUE
At 31 August 2023 1,059
At 30 September 2022 399

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by joint ventures 25,940 7,943

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (1 ) -
Taxation and social security 6,007 6,582
Other creditors 10,969 23,728
16,975 30,310

HARROGATE SCHOOL OF SWIMMING BG LIMITED (REGISTERED NUMBER: 09241224)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 October 2022 to 31 August 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 9,867 13,567