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2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 11 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 11 2022-08-31 05203432 12 2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 12 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 12 2022-08-31 05203432 13 2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 13 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 13 2022-08-31 05203432 14 2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 14 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 14 2022-08-31 05203432 15 2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 15 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 15 2022-08-31 05203432 16 2021-09-01 2022-08-31 05203432 frs-core:CurrentFinancialInstruments 16 2022-08-31 05203432 frs-core:Non-currentFinancialInstruments 16 2022-08-31 05203432 17 2021-09-01 2022-08-31 05203432 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Registered number: 05203432
Chipping Sodbury Motocross Club
ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Whittaker Gregory & Co Ltd
21 Horse Street
Chipping Sodbury
Bristol
BS37 6DA
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 05203432
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 841 990
841 990
CURRENT ASSETS
Cash at bank and in hand 14,027 12,824
14,027 12,824
Creditors: Amounts Falling Due Within One Year (399 ) (400 )
NET CURRENT ASSETS (LIABILITIES) 13,628 12,424
TOTAL ASSETS LESS CURRENT LIABILITIES 14,469 13,414
NET ASSETS 14,469 13,414
Income and Expenditure Account 14,469 13,414
MEMBERS' FUNDS 14,469 13,414
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Dudley
Director
14/02/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Chipping Sodbury Motocross Club is a private company, limited by guarantee, incorporated in England & Wales, registered number 05203432 . The registered office is 63 Glenfall, Yate, Bristol, South Glostershire, BS37 4LY.
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 15% Written Down Value
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 September 2022 2,300
As at 31 August 2023 2,300
Depreciation
As at 1 September 2022 1,310
Provided during the period 149
As at 31 August 2023 1,459
Net Book Value
As at 31 August 2023 841
As at 1 September 2022 990
5. 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.
Page 3