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APPIN SPORTS LTD

Registered Number
SC673085
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

APPIN SPORTS LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

LI, Bing
O'LOONEY, Damien Vincent

Company Secretary

LI, Bing

Registered Address

5 South Charlotte Street
Edinburgh
EH2 4AN

Registered Number

SC673085 (Scotland)
APPIN SPORTS LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets54,4065,109
4,4065,109
Current assets
Debtors131,207114,546
Cash at bank and on hand42,547297,571
173,754412,117
Creditors amounts falling due within one year(323,012)(562,919)
Net current assets (liabilities)(149,258)(150,802)
Total assets less current liabilities(144,852)(145,693)
Creditors amounts falling due after one year(108,371)(108,371)
Net assets(253,223)(254,064)
Capital and reserves
Profit and loss account(253,223)(254,064)
Shareholders' funds(253,223)(254,064)
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2024, and are signed on its behalf by:
O'LOONEY, Damien Vincent
Director
Registered Company No. SC673085
APPIN SPORTS LTD
Notes to the Financial Statements
for the year ended 30 September 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
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Office Equipment20
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.
Deferred tax policy
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.
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1310
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 226,444
Additions367
At 30 September 236,812
Depreciation and impairment
At 01 October 221,335
Charge for year1,070
At 30 September 232,405
Net book value
At 30 September 234,406
At 30 September 225,109