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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09633831 frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:UnlistedNon-exchangeTraded 2021-06-30 09633831 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09633831 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09633831 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09633831 dpl-frs:CostSales 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales 2021-06-30 09633831 dpl-frs:CostSales 2022-06-30 09633831 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09633831 frs-bus:Director1 2021-07-01 2022-06-30 09633831 frs-bus:Director1 2021-06-30 09633831 frs-bus:Director1 2022-06-30 09633831 frs-bus:Director2 2021-07-01 2022-06-30 09633831 frs-bus:Director2 2021-06-30 09633831 frs-bus:Director2 2022-06-30 09633831 1 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 1 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 1 2022-06-30 09633831 2 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 2 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 2 2022-06-30 09633831 3 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 3 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 3 2022-06-30 09633831 4 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 4 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 4 2022-06-30 09633831 5 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 5 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 5 2022-06-30 09633831 6 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 6 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 6 2022-06-30 09633831 7 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 7 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 7 2022-06-30 09633831 8 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 8 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 8 2022-06-30 09633831 9 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 9 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 9 2022-06-30 09633831 10 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 10 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 10 2022-06-30 09633831 11 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 11 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09633831 12 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 12 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09633831 13 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 13 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09633831 14 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 14 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09633831 15 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 15 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09633831 16 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 16 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09633831 17 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 17 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 17 2022-06-30 09633831 18 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 18 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 18 2022-06-30 09633831 19 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 19 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 19 2022-06-30 09633831 20 2021-07-01 2022-06-30 09633831 frs-core:CurrentFinancialInstruments 20 2022-06-30 09633831 frs-core:Non-currentFinancialInstruments 20 2022-06-30 09633831 dpl-frs:Item1 2021-07-01 2022-06-30 09633831 dpl-frs:Item1 2021-06-30 09633831 dpl-frs:Item1 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09633831 dpl-frs:Item2 2021-07-01 2022-06-30 09633831 dpl-frs:Item2 2021-06-30 09633831 dpl-frs:Item2 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09633831 dpl-frs:Item3 2021-07-01 2022-06-30 09633831 dpl-frs:Item3 2021-06-30 09633831 dpl-frs:Item3 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09633831 dpl-frs:Item4 2021-07-01 2022-06-30 09633831 dpl-frs:Item4 2021-06-30 09633831 dpl-frs:Item4 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09633831 dpl-frs:Item5 2021-07-01 2022-06-30 09633831 dpl-frs:Item5 2021-06-30 09633831 dpl-frs:Item5 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09633831 dpl-frs:Item6 2021-07-01 2022-06-30 09633831 dpl-frs:Item6 2021-06-30 09633831 dpl-frs:Item6 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09633831 dpl-frs:Item7 2021-07-01 2022-06-30 09633831 dpl-frs:Item7 2021-06-30 09633831 dpl-frs:Item7 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09633831 dpl-frs:Item8 2021-07-01 2022-06-30 09633831 dpl-frs:Item8 2021-06-30 09633831 dpl-frs:Item8 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09633831 dpl-frs:Item9 2021-07-01 2022-06-30 09633831 dpl-frs:Item9 2021-06-30 09633831 dpl-frs:Item9 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09633831 dpl-frs:Item10 2021-07-01 2022-06-30 09633831 dpl-frs:Item10 2021-06-30 09633831 dpl-frs:Item10 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09633831 dpl-frs:Item11 2021-07-01 2022-06-30 09633831 dpl-frs:Item11 2021-06-30 09633831 dpl-frs:Item11 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09633831 dpl-frs:Item12 2021-07-01 2022-06-30 09633831 dpl-frs:Item12 2021-06-30 09633831 dpl-frs:Item12 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09633831 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09633831 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09633831 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09633831 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09633831 1 2021-07-01 2022-06-30 09633831 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09633831
Horizons Sports Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09633831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 71
Investments 5 881 881
881 952
CURRENT ASSETS
Debtors 6 27,574 17,328
Cash at bank and in hand 48,532 36,243
76,106 53,571
Creditors: Amounts Falling Due Within One Year 7 (60,420 ) (41,116 )
NET CURRENT ASSETS (LIABILITIES) 15,686 12,455
TOTAL ASSETS LESS CURRENT LIABILITIES 16,567 13,407
Creditors: Amounts Falling Due After More Than One Year 8 (9,583 ) (14,583 )
NET ASSETS/(LIABILITIES) 6,984 (1,176 )
CAPITAL AND RESERVES
Called up share capital 9 1,062 1,062
Share premium account 35,703 35,703
Profit and Loss Account (29,781 ) (37,941 )
SHAREHOLDERS' FUNDS 6,984 (1,176)
Page 1
Page 2
For the year ending 30 June 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
Philippe Deleplace
Director
Laurence Fox Hopper
Director
08/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Horizons Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09633831 . The registered office is Dalton House, 60 Windsor Avenue, London, SW19 2RR.
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.
2.3. 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:
Computer Equipment 25% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 511
As at 30 June 2023 511
Depreciation
As at 1 July 2022 440
Provided during the period 71
As at 30 June 2023 511
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 71
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 July 2022 881
As at 30 June 2023 881
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 881
As at 1 July 2022 881
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,555 -
Prepayments and accrued income - 17,328
VAT 19 -
27,574 17,328
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 14,736 -
Bank loans and overdrafts 5,000 5,000
Other creditors 319 950
Accruals and deferred income 37,754 32,583
Amounts owed to subsidiaries 2,611 2,583
60,420 41,116
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 9,583 14,583
9,583 14,583
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,062 1,062
Page 4