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Registered number: 2645191
Park Sports Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 2645191
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 71,633 -
Tangible Assets 5 427,271 428,893
498,904 428,893
CURRENT ASSETS
Stocks 6 11,975 31,636
Debtors 7 110,894 82,679
Cash at bank and in hand 1,373,211 1,277,282
1,496,080 1,391,597
Creditors: Amounts Falling Due Within One Year 8 (1,008,378 ) (1,153,473 )
NET CURRENT ASSETS (LIABILITIES) 487,702 238,124
TOTAL ASSETS LESS CURRENT LIABILITIES 986,606 667,017
Creditors: Amounts Falling Due After More Than One Year 9 (34,950 ) (46,600 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (91,726 ) (79,017 )
NET ASSETS 859,930 541,400
CAPITAL AND RESERVES
Called up share capital 10 2 2
Other reserves (2,447,700 ) (1,735,260 )
Profit and Loss Account 3,307,628 2,276,658
SHAREHOLDERS' FUNDS 859,930 541,400
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Peter Woods
Director
29/11/2023
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Park Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 2645191 . The registered office is Jubilee House, East Beach, Lytham St.annes, FY8 5FT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statement have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern
These financial statements are prepared on a going concern basis. The Directors have every expectation that the company will continue in operational existence for the foreseeable future and meet its liabilities as they fall due.
Thus the Directors consider it appropriate to prepare these financial statements on a going concern basis.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are showing within borrowings in current liabilities.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include website development &  rebranding costs. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to 20% on a straight line basis over their expected useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold In accordance with the property
Leasehold Straight Line 20%
Plant & Machinery Straight Line 20%
Fixtures & Fittings Straight Line 20%
Computer Equipment Straight Line 20%
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments; and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measure at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividend payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.10. Government Grant
Monetary and non-monetary resources transferred to the Company by government, government agencies or similar bodies are recognised at fair value, when the Company is certain that the grant will be received.
Grants will be recognised net in the profit and loss account, on a systematic basis, over the same period during which the expenses, for which the grant was intended to compensate, are recognised. The grants are recognised on an accrual basis.
2.11.
Goodwill
Investments in subsidiaries and associates
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 40 (2022: 51)
40 51
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 April 2022 20,000 - 20,000
Additions - 80,524 80,524
As at 31 March 2023 20,000 80,524 100,524
Amortisation
As at 1 April 2022 20,000 - 20,000
Provided during the period - 8,891 8,891
As at 31 March 2023 20,000 8,891 28,891
Net Book Value
As at 31 March 2023 - 71,633 71,633
As at 1 April 2022 - - -
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5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 - 651,694 811,466 174,622
Additions - 15,299 54,408 30,053
Disposals - - - -
As at 31 March 2023 - 666,993 865,874 204,675
Depreciation
As at 1 April 2022 272 404,264 683,118 144,524
Provided during the period - 46,682 32,600 17,527
As at 31 March 2023 272 450,946 715,718 162,051
Net Book Value
As at 31 March 2023 (272 ) 216,047 150,156 42,624
As at 1 April 2022 (272 ) 247,430 128,348 30,098
Computer Equipment Total
£ £
Cost
As at 1 April 2022 56,376 1,694,158
Additions 4,350 104,110
Disposals (2,429 ) (2,429 )
As at 31 March 2023 58,297 1,795,839
Depreciation
As at 1 April 2022 33,087 1,265,265
Provided during the period 6,494 103,303
As at 31 March 2023 39,581 1,368,568
Net Book Value
As at 31 March 2023 18,716 427,271
As at 1 April 2022 23,289 428,893
6. Stocks
2023 2022
£ £
Finished goods 11,975 31,636
11,975 31,636
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 34,651 50,538
Prepayments and accrued income 54,183 11,588
Other debtors 22,060 20,553
110,894 82,679
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 255,533 178,276
Corporation tax 244,476 231,819
Other taxes and social security 188,995 153,386
Other creditors 44,535 265,056
Accruals and deferred income 274,839 324,936
1,008,378 1,153,473
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 34,950 46,600
34,950 46,600
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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