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Registered number: 09913274
The Cage Airsoft Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09913274
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,319 2,395
2,319 2,395
CURRENT ASSETS
Stocks 5 43,548 33,708
Debtors 6 6,727 939
Cash at bank and in hand 7,470 5,643
57,745 40,290
Creditors: Amounts Falling Due Within One Year 7 (21,860 ) (13,861 )
NET CURRENT ASSETS (LIABILITIES) 35,885 26,429
TOTAL ASSETS LESS CURRENT LIABILITIES 38,204 28,824
Creditors: Amounts Falling Due After More Than One Year 8 (29,339 ) (10,262 )
NET ASSETS 8,865 18,562
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 8,765 18,462
SHAREHOLDERS' FUNDS 8,865 18,562
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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
Eric Chan
Director
22/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Cage Airsoft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09913274 . The registered office is 20 The Crescent, Chester Le Street, Durham, DH2 2DU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. 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:
Plant & Machinery over 3 years
2.4. 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.
2.5. Foreign Currencies
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.
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.7. 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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2.8. Government Grant
Grant income received as part of COVID-19 discretionary grants are recognised in the profit and loss as the business is entitled to each grant.  This income is recognised on the accruals basis and is disclosed within other operating income.
2.9. Debtors
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.
2.10. Creditors
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 8,090
Additions 1,354
Disposals (530 )
As at 31 March 2023 8,914
Depreciation
As at 1 April 2022 5,695
Provided during the period 1,430
Disposals (530 )
As at 31 March 2023 6,595
Net Book Value
As at 31 March 2023 2,319
As at 1 April 2022 2,395
5. Stocks
2023 2022
£ £
Stock 43,548 33,708
43,548 33,708
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,172 524
Prepayments and accrued income 233 415
VAT 1,465 -
Director's loan account 2,857 -
6,727 939
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,149 1,458
Bank loans and overdrafts 17,003 5,370
Corporation tax (1,417 ) -
Other taxes and social security 508 3,308
Other creditors 2,071 3,725
Accruals and deferred income 546 -
21,860 13,861
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,339 10,262
29,339 10,262
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Eric Chan (1,724 ) 4,582 - - 2,857
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
During the year the company paid remuneration of £11,897 (2022: £9,564) and dividends of £2,000 (2022: £2,000) to the director. 
12. Controlling Party
The company's controlling party is Eric Chan by virtue of his ownership of 50% of the issued share capital in the company.
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