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Company Registration No. 06872650 (England and Wales)
MATCH POINT TENNIS (UK) LIMITED Unaudited accounts for the year ended 31 March 2023
MATCH POINT TENNIS (UK) LIMITED Unaudited accounts Contents
Page
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MATCH POINT TENNIS (UK) LIMITED Company Information for the year ended 31 March 2023
Director
Graeme Dale LIVINGSTONE
Secretary
Graeme Dale LIVINGSTONE
Company Number
06872650 (England and Wales)
Registered Office
HOLLAND ROAD HURST GREEN OXTED SURREY RH8 9BQ
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MATCH POINT TENNIS (UK) LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
73,143 
99,721 
Current assets
Debtors
51,236 
52,485 
Cash at bank and in hand
4,420 
6,938 
55,656 
59,423 
Creditors: amounts falling due within one year
(177,715)
(134,762)
Net current liabilities
(122,059)
(75,339)
Total assets less current liabilities
(48,916)
24,382 
Creditors: amounts falling due after more than one year
- 
(43,929)
Net liabilities
(48,916)
(19,547)
Capital and reserves
Called up share capital
100 
100 
Capital redemption reserve
93,600 
86,400 
Profit and loss account
(142,616)
(106,047)
Shareholders' funds
(48,916)
(19,547)
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 January 2024 and were signed on its behalf by
Graeme Dale LIVINGSTONE Director Company Registration No. 06872650
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MATCH POINT TENNIS (UK) LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
MATCH POINT TENNIS (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06872650. The registered office is HOLLAND ROAD, HURST GREEN, OXTED, SURREY, RH8 9BQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% leasehold land & holdings
Lawn Tennis Association Award
The company received an award from The Lawn Tennis Association for the construction of tennis courts. This is included in creditors and is being released to the profit and loss account over the same useful economic life as the related capital expenditure
Going concern
The director is of the opinion that preparing the accounts based on a going concern approach is suitable. The director commits to providing financial support to ensure the company can fulfill its obligations in the foreseeable future. Additionally, the director has decided that any repayment of personal funds will not be pursued until the company possesses adequate funds for such repayment
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MATCH POINT TENNIS (UK) LIMITED Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
173,150 
31,128 
18,749 
31,208 
834 
255,069 
Additions
- 
- 
- 
4,353 
- 
4,353 
At 31 March 2023
173,150 
31,128 
18,749 
35,561 
834 
259,422 
Depreciation
At 1 April 2022
99,930 
24,141 
6,249 
24,194 
834 
155,348 
Charge for the year
17,676 
1,951 
6,249 
5,055 
- 
30,931 
At 31 March 2023
117,606 
26,092 
12,498 
29,249 
834 
186,279 
Net book value
At 31 March 2023
55,544 
5,036 
6,251 
6,312 
- 
73,143 
At 31 March 2022
73,220 
6,987 
12,500 
7,014 
- 
99,721 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
51,236 
52,485 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
12,484 
15,937 
Taxes and social security
- 
1,143 
Other creditors
165,231 
117,682 
177,715 
134,762 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
- 
43,929 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Rent payable to Lifeline Fitness Limited, a company controlled by G D Livingstone.
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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