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Company Registration No. 07481069 (England and Wales)
Budleigh Salterton Cricket Club Limited Unaudited accounts for the year ended 30 September 2023
Budleigh Salterton Cricket Club Limited Unaudited accounts Contents
Page
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Budleigh Salterton Cricket Club Limited Company Information for the year ended 30 September 2023
Directors
A P F Drodge J R Murphy W S H Roper
Company Number
07481069 (England and Wales)
Registered Office
OLD SCHOOL HOUSE CHURCH ROAD, COLATON RALEIGH SIDMOUTH EX10 0LL ENGLAND
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
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Budleigh Salterton Cricket Club Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,789,351 
204,250 
Current assets
Inventories
755 
578 
Debtors
93,408 
17,768 
Cash at bank and in hand
83,924 
470,339 
178,087 
488,685 
Creditors: amounts falling due within one year
(158,732)
(8,218)
Net current assets
19,355 
480,467 
Total assets less current liabilities
1,808,706 
684,717 
Creditors: amounts falling due after more than one year
(191,245)
(360,036)
Net assets
1,617,461 
324,681 
Reserves
Capital contribution reserve
125,121 
125,121 
Profit and loss account
1,492,340 
199,560 
Members' funds
1,617,461 
324,681 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2024 and were signed on its behalf by
A P F Drodge Director Company Registration No. 07481069
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Budleigh Salterton Cricket Club Limited is a private company, limited by guarantee, registered in England and Wales, registration number 07481069. The registered office is OLD SCHOOL HOUSE, CHURCH ROAD, COLATON RALEIGH, SIDMOUTH, EX10 0LL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
in accordance with the property and at varying rates on cost
Plant & machinery
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
272,593 
41,736 
314,329 
Additions
1,628,166 
3,225 
1,631,391 
Disposals
(92,157)
- 
(92,157)
At 30 September 2023
1,808,602 
44,961 
1,853,563 
Depreciation
At 1 October 2022
79,877 
30,202 
110,079 
Charge for the year
4,341 
3,688 
8,029 
On disposals
(53,896)
- 
(53,896)
At 30 September 2023
30,322 
33,890 
64,212 
Net book value
At 30 September 2023
1,778,280 
11,071 
1,789,351 
At 30 September 2022
192,716 
11,534 
204,250 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
60,697 
16,334 
Trade debtors
31,568 
300 
Accrued income and prepayments
1,143 
1,134 
93,408 
17,768 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
142,981 
5,737 
Other creditors
10,000 
- 
Accruals
3,460 
190 
Deferred income
2,291 
2,291 
158,732 
8,218 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
177,500 
- 
Deferred income
13,745 
360,036 
191,245 
360,036 
8
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.
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2023
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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