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Registered number: 09667681
King Cross Cricket Bowling & Athletic Club Limited
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: 09667681
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124,919 133,436
124,919 133,436
CURRENT ASSETS
Stocks 2,600 2,400
Cash at bank and in hand 8,655 5,727
11,255 8,127
Creditors: Amounts Falling Due Within One Year 5 (12,630 ) (2,731 )
NET CURRENT ASSETS (LIABILITIES) (1,375 ) 5,396
TOTAL ASSETS LESS CURRENT LIABILITIES 123,544 138,832
NET ASSETS 123,544 138,832
Income and Expenditure Account 123,544 138,832
MEMBERS' FUNDS 123,544 138,832
Page 1
Page 2
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 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 Income and Expenditure Account.
On behalf of the board
Mr A J Binns
Director
Mr M J Hellowell
Director
19/02/2024
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
King Cross Cricket Bowling & Athletic Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09667681 . The registered office is Heritage Exchange, South Lane, Elland, HX5 0HG.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied
and services rendered, net of discounts and Value Added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and are 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:
Fixtures & Fittings 5% straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or
residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
2.4. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks
to their present location and condition.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.
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.
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2.6. Government Grant
Government grants are recognised at the fair value of the asset received or receivable. Grants are not
recognised until there is reasonable assurance that the company will comply with the conditions
attaching to them and the grants will be received.
Government grants are recognised using the accrual model and the performance model.
Under the accrual model, government grants relating to revenue are recognised on a systematic basis
over the periods in which the company recognises the related costs for which the grant is intended to
compensate. Grants that are receivable as compensation for expenses or losses already incurred or for
the purpose of giving immediate financial support to the entity with no future related costs are
recognised in income in the period in which it becomes receivable.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life
of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income
and not deducted from the carrying amount of the asset.
Under the performance model, where the grant does not impose specified future performance-related
conditions on the recipient, it is recognised in income when the grant proceeds are received or
receivable. Where the grant does impose specified future performance-related conditions on the
recipient, it is recognised in income only when the performance-related conditions have been met.
Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a
liability.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 7)
6 7
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2022 179,844
Additions 500
As at 31 July 2023 180,344
Depreciation
As at 1 August 2022 46,408
Provided during the period 9,017
As at 31 July 2023 55,425
Net Book Value
As at 31 July 2023 124,919
As at 1 August 2022 133,436
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 500
Corporation tax 6 6
Other taxes and social security 93 -
VAT 1,531 1,725
Other creditors 5,000 500
Directors' loan accounts 6,000 -
12,630 2,731
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
7. Ultimate Controlling Party
The company's controlling party are the directors .
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