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REGISTERED NUMBER: 01557907 (England and Wales)















SPORT & PLAYBASE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






SPORT & PLAYBASE LIMITED (REGISTERED NUMBER: 01557907)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPORT & PLAYBASE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: M V Yates
Mrs A C Yates





SECRETARY: Mrs A C Yates





REGISTERED OFFICE: Units 27 & 28
Skelmanthorpe Business Park, Elm Street
Skelmanthorpe
HUDDERSFIELD
West Yorkshire
HD8 9DZ





REGISTERED NUMBER: 01557907 (England and Wales)





ACCOUNTANTS: HAIGH HUDSON
Chartered Certified Accountants
New Connexion House
2 Marsh Lane
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8AE

SPORT & PLAYBASE LIMITED (REGISTERED NUMBER: 01557907)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 78,004 87,965

CURRENT ASSETS
Stocks 258,538 214,808
Debtors 5 236,989 287,413
Cash at bank and in hand 16,509 83,255
512,036 585,476
CREDITORS
Amounts falling due within one year 6 263,677 292,968
NET CURRENT ASSETS 248,359 292,508
TOTAL ASSETS LESS CURRENT
LIABILITIES

326,363

380,473

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 321,363 375,473
SHAREHOLDERS' FUNDS 326,363 380,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 27 November 2023 and were signed on its behalf by:





M V Yates - Director


SPORT & PLAYBASE LIMITED (REGISTERED NUMBER: 01557907)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Sport & Playbase 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings - 2% on cost
Plant and Machinery - 20% on cost
Fixtures and Fittings - 33% on cost and 20% on cost
Printing Screens - 33% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year 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 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.

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.

SPORT & PLAYBASE LIMITED (REGISTERED NUMBER: 01557907)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Printing
Buildings Machinery Fittings Screens Totals
£    £    £    £    £   
COST
At 1 October 2022 186,304 289,821 75,492 140,853 692,470
Additions - 1,300 - - 1,300
At 30 September 2023 186,304 291,121 75,492 140,853 693,770
DEPRECIATION
At 1 October 2022 115,290 276,453 71,909 140,853 604,505
Charge for year 3,726 4,944 2,591 - 11,261
At 30 September 2023 119,016 281,397 74,500 140,853 615,766
NET BOOK VALUE
At 30 September 2023 67,288 9,724 992 - 78,004
At 30 September 2022 71,014 13,368 3,583 - 87,965

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade Debtors 222,070 280,843
Tax 2,521 -
VAT 6,248 -
Prepayments 6,150 6,570
236,989 287,413

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 27,882 37,280
Trade Creditors 141,962 160,922
Corporation Tax - 25,503
Social Security and Other Taxes 5,620 5,683
VAT - 1,446
Other Creditors 35,946 51,337
Directors' Current Accounts 49,961 -
Accrued Expenses 2,306 10,797
263,677 292,968