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Registered number: SC637233
Holyrood Boxing Gym Ltd
Unaudited Financial Statements
For the Period 1 August 2023 to 31 January 2024
Glass Accountancy
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC637233
31 January 2024 31 July 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 100
Cash at bank and in hand - 18,744
- 18,844
Creditors: Amounts Falling Due Within One Year 5 - (5,481 )
NET CURRENT ASSETS (LIABILITIES) - 13,363
TOTAL ASSETS LESS CURRENT LIABILITIES - 13,363
NET ASSETS - 13,363
CAPITAL AND RESERVES
Called up share capital 6 100 100
Capital redemption reserve (5,890 ) -
Profit and Loss Account 5,790 13,263
SHAREHOLDERS' FUNDS - 13,363
For the period ending 31 January 2024 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 Sean Welsh
Director
12/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Holyrood Boxing Gym Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC637233 . The registered office is Holyrood Boxing Gym, Holyrood Business Park, 146 Duddingston Road West, Edinburgh, Midlothian, EH16 4AP.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Debtors
31 January 2024 31 July 2023
£ £
Due within one year
Other debtors - 100
- 100
5. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 July 2023
£ £
Trade creditors - 1
Accruals and deferred income - 360
Director's loan account - 5,120
- 5,481
6. Share Capital
31 January 2024 31 July 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2