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BUSINESSPORT (HOLDINGS) LIMITED

Registered Number
SC502048
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2023

BUSINESSPORT (HOLDINGS) LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

SHIELDS, Peter Berry

Registered Address

The Old School House
Tullynessle
Alford
AB33 8QR

Registered Number

SC502048 (Scotland)
BUSINESSPORT (HOLDINGS) LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments5310310
310310
Current assets
Debtors6103,97717,344
Cash at bank and on hand320320
104,29717,664
Creditors amounts falling due within one year7(2,362)(2,362)
Net current assets (liabilities)101,93515,302
Total assets less current liabilities102,24515,612
Net assets102,24515,612
Capital and reserves
Called up share capital410410
Profit and loss account101,83515,202
Shareholders' funds102,24515,612
The financial statements were approved and authorised for issue by the Director on 27 November 2023, and are signed on its behalf by:
SHIELDS, Peter Berry
Director
Registered Company No. SC502048
BUSINESSPORT (HOLDINGS) LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. 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.Accounting policies
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year11
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 March 22310310
At 28 February 23310310
Net book value
At 28 February 23310310
At 28 February 22310310

Notes

1Investments in group undertakings and participating interests
6.Debtors

2023

2022

££
Amounts owed by group undertakings103,97717,344
Total103,97717,344
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.
7.Creditors within one year

2023

2022

££
Other creditors2,3622,362
Total2,3622,362
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.