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Registered number: 07721765
Community Multi Sports Coaching Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07721765
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 978 367
978 367
CURRENT ASSETS
Debtors 5 67,660 40,531
Cash at bank and in hand 33,379 29,844
101,039 70,375
Creditors: Amounts Falling Due Within One Year 6 (22,130 ) (13,732 )
NET CURRENT ASSETS (LIABILITIES) 78,909 56,643
TOTAL ASSETS LESS CURRENT LIABILITIES 79,887 57,010
Creditors: Amounts Falling Due After More Than One Year 7 (5,618 ) (8,547 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (244 ) (70 )
NET ASSETS 74,025 48,393
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 73,924 48,292
SHAREHOLDERS' FUNDS 74,025 48,393
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For the year ending 31 July 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 N M Prince
Director
5 February 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Community Multi Sports Coaching Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07721765 . The registered office is 96 Harington Road, Formby, Liverpool, L37 1PZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% reducing balance
Fixtures and fittings 25% reducing balance
Computer equipment 25% reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 August 2022 5,253 - - 5,253
Additions - 267 669 936
As at 31 July 2023 5,253 267 669 6,189
Depreciation
As at 1 August 2022 4,886 - - 4,886
Provided during the period 91 67 167 325
As at 31 July 2023 4,977 67 167 5,211
Net Book Value
As at 31 July 2023 276 200 502 978
As at 1 August 2022 367 - - 367
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,507 3,445
Other debtors 52,153 37,086
67,660 40,531
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 271 203
Bank loans and overdrafts 2,965 3,000
Other creditors 3,428 2,602
Taxation and social security 15,466 7,927
22,130 13,732
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,618 8,547
5,618 8,547
The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
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9. Directors Advances, Credits and Guarantees
A director has a brought forward advance from the company of £37,086 (2022:£24,968), received interest free advances during the year totalling £60,136 (2022: £47,254) and repaid amounts totalling £45,070 (2022: £35,136). All advances are repayable on demand. The advance carried forward is £52,153 (2022: £37,086).
10. Related Party Transactions
The following related party transactions were undertaken during the year:
Dividends were paid to the directors in respect of their shareholdings totalling £37,250 (2022: £25,000).
The aggregate remuneration paid to key management personnel for the year was £9,100 (2022: £8,905).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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