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Registered number: 03782627
Chatham Town Football Club (2000) Limited
Financial Statements
For The Year Ended 31 May 2023
Plan A Financials Limited
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03782627
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 228,762 265,401
228,762 265,401
CURRENT ASSETS
Debtors 6 145,616 95,593
Cash at bank and in hand 27,809 13,382
173,425 108,975
Creditors: Amounts Falling Due Within One Year 7 (79,932 ) (43,261 )
NET CURRENT ASSETS (LIABILITIES) 93,493 65,714
TOTAL ASSETS LESS CURRENT LIABILITIES 322,255 331,115
Creditors: Amounts Falling Due After More Than One Year 8 (649,791 ) (510,935 )
NET LIABILITIES (327,536 ) (179,820 )
CAPITAL AND RESERVES
Called up share capital 9 40,450 40,450
Profit and Loss Account (367,986 ) (220,270 )
SHAREHOLDERS' FUNDS (327,536) (179,820)
Page 1
Page 2
For the year ending 31 May 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 directors acknowledge their 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 Kevin Hake
Director
11/03/2024
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
Chatham Town Football Club (2000) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03782627 . The registered office is 9 High Street, West Malling, ME19 6QH.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, due to Capitall Ltd agreeing not to call in the loan, the going concern basis remains appropriate.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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:
Leasehold in accordance with the property
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 14)
15 14
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4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 13,890
As at 31 May 2023 13,890
Amortisation
As at 1 June 2022 13,890
As at 31 May 2023 13,890
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2022 4,299 282,527 136,453 1,757 425,036
Additions - - 14,750 - 14,750
As at 31 May 2023 4,299 282,527 151,203 1,757 439,786
Depreciation
As at 1 June 2022 816 106,456 51,730 633 159,635
Provided during the period 68 35,215 15,882 224 51,389
As at 31 May 2023 884 141,671 67,612 857 211,024
Net Book Value
As at 31 May 2023 3,415 140,856 83,591 900 228,762
As at 1 June 2022 3,483 176,071 84,723 1,124 265,401
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 139,780 89,637
Other debtors 5,836 5,956
145,616 95,593
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 16,562 15,075
Other loans 20,200 -
Other creditors 34,303 16,125
Taxation and social security 8,867 12,061
79,932 43,261
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 30,000 40,000
Other creditors 619,791 470,935
649,791 510,935
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 40,450 40,450
10. Related Party Transactions
Capitall Ltd is a related company, due to Gary Thayre being the PSC. 
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