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Registered number: 06875682
Complete Sports Services Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Abacus Accountancy
105 Courtyard Studios
Lakes Innovation Centre
Braintree
Essex
CM7 3AN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06875682
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,104 17,474
13,104 17,474
CURRENT ASSETS
Stocks 5 4,000 4,000
Debtors 6 10,778 15,653
Cash at bank and in hand 5,920 9,090
20,698 28,743
Creditors: Amounts Falling Due Within One Year 7 (10,756 ) (7,819 )
NET CURRENT ASSETS (LIABILITIES) 9,942 20,924
TOTAL ASSETS LESS CURRENT LIABILITIES 23,046 38,398
Creditors: Amounts Falling Due After More Than One Year 8 (4,369 ) (9,135 )
NET ASSETS 18,677 29,263
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 18,577 29,163
SHAREHOLDERS' FUNDS 18,677 29,263
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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 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 Profit and Loss Account.
On behalf of the board
Mr John Bush
Director
15/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Complete Sports Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06875682 . The registered office is Unit 5, Benfield Way, Braintree, Essex, CM7 7YS.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 36,998
As at 30 June 2023 36,998
Depreciation
As at 1 July 2022 19,524
Provided during the period 4,370
As at 30 June 2023 23,894
Net Book Value
As at 30 June 2023 13,104
As at 1 July 2022 17,474
5. Stocks
2023 2022
£ £
Materials 4,000 4,000
4,000 4,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,778 14,065
Other debtors - 1,588
10,778 15,653
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,766 4,766
Other creditors 3,189 1,666
Taxation and social security 2,801 1,387
10,756 7,819
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,369 9,135
4,369 9,135
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,766 4,766
Later than one year and not later than five years 4,369 9,135
9,135 13,901
9,135 13,901
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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