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Registered number: 13408242
Sports 9 Golf Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Aspirations Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13408242
31 May 2023 31 May 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,981 45,239
39,981 45,239
CURRENT ASSETS
Debtors 5 100 474
Cash at bank and in hand - 26
100 500
Creditors: Amounts Falling Due Within One Year 6 (15,281 ) (24,372 )
NET CURRENT ASSETS (LIABILITIES) (15,181 ) (23,872 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,800 21,367
NET ASSETS 24,800 21,367
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 24,700 21,267
SHAREHOLDERS' FUNDS 24,800 21,367
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 James Webber
Director
18/01/2024
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
Sports 9 Golf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13408242 . The registered office is The 1921 Building, East Malling Business Centre, New Road, East Malling, Kent, ME19 6BJ.
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:
Plant & Machinery Depreciation @10%, SLM Method
Fixtures & Fittings Depreciation @10%, SLM Method
Computer Equipment Depreciation @25%, WDV Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 21,578 26,844 2,212 50,634
As at 31 May 2023 21,578 26,844 2,212 50,634
Depreciation
As at 1 June 2022 2,158 2,684 553 5,395
Provided during the period 2,158 2,685 415 5,258
As at 31 May 2023 4,316 5,369 968 10,653
Net Book Value
As at 31 May 2023 17,262 21,475 1,244 39,981
As at 1 June 2022 19,420 24,160 1,659 45,239
Page 3
Page 4
5. Debtors
31 May 2023 31 May 2022
£ £
Due within one year
Other debtors 100 474
100 474
6. Creditors: Amounts Falling Due Within One Year
31 May 2023 31 May 2022
£ £
Trade creditors 378 -
Bank loans and overdrafts 1,969 -
Other taxes and social security 210 20
Other creditors 2,145 840
Accruals and deferred income 1,200 600
Directors' loan accounts 9,379 22,912
15,281 24,372
7. Share Capital
31 May 2023 31 May 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4