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REGISTERED NUMBER: 07682318 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

SPORTS SCENE LIMITED

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPORTS SCENE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr C R Etheridge
Mrs L Etheridge
Mr D Smith
Mr S Tew





REGISTERED OFFICE: 95-97 Bellegrove Road
Welling
Kent
DA16 3PG





REGISTERED NUMBER: 07682318 (England and Wales)





ACCOUNTANTS: Sargeant Partnership LLP
Chartered Accountants
5 White Oak Square
London Road
Swanley
Kent
BR8 7AG

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 35,722 43,149
Tangible assets 5 128,823 152,051
164,545 195,200

CURRENT ASSETS
Stocks 61,957 109,951
Debtors 6 121,568 203,232
Cash at bank and in hand 444,148 219,050
627,673 532,233
CREDITORS
Amounts falling due within one year 7 149,113 151,240
NET CURRENT ASSETS 478,560 380,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

643,105

576,193

PROVISIONS FOR LIABILITIES 8 40,054 48,801
NET ASSETS 603,051 527,392

CAPITAL AND RESERVES
Called up share capital 9 1,700 1,700
Retained earnings 10 601,351 525,692
SHAREHOLDERS' FUNDS 603,051 527,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2024 and were signed on its behalf by:





Mr C R Etheridge - Director


SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Sports Scene Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 25% per annum on reducing balance
Plant and machinery - 25% per annum on reducing balance
Fixtures and fittings - 25% per annum on reducing balance
Motor vehicles - 25% per annum on reducing balance
Computer equipment - 25% per annum on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 26 ) .

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023 123,000 - 123,000
Additions - 3,293 3,293
At 31 December 2023 123,000 3,293 126,293
AMORTISATION
At 1 January 2023 79,851 - 79,851
Charge for year 10,475 245 10,720
At 31 December 2023 90,326 245 90,571
NET BOOK VALUE
At 31 December 2023 32,674 3,048 35,722
At 31 December 2022 43,149 - 43,149

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 2,488 280,753 148,058
Additions - 13,031 1,134
At 31 December 2023 2,488 293,784 149,192
DEPRECIATION
At 1 January 2023 207 174,239 137,710
Charge for year 570 27,210 2,611
At 31 December 2023 777 201,449 140,321
NET BOOK VALUE
At 31 December 2023 1,711 92,335 8,871
At 31 December 2022 2,281 106,514 10,348

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 55,406 34,711 521,416
Additions - 1,329 15,494
At 31 December 2023 55,406 36,040 536,910
DEPRECIATION
At 1 January 2023 39,858 17,351 369,365
Charge for year 3,887 4,444 38,722
At 31 December 2023 43,745 21,795 408,087
NET BOOK VALUE
At 31 December 2023 11,661 14,245 128,823
At 31 December 2022 15,548 17,360 152,051

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 93,745 55,406 149,151
DEPRECIATION
At 1 January 2023 69,162 39,858 109,020
Charge for year 6,145 3,887 10,032
At 31 December 2023 75,307 43,745 119,052
NET BOOK VALUE
At 31 December 2023 18,438 11,661 30,099
At 31 December 2022 24,583 15,548 40,131

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 110,180 195,233
Other debtors 11,388 7,999
121,568 203,232

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 7,034
Trade creditors 39,447 46,238
Taxation and social security 105,981 91,705
Other creditors 3,685 6,263
149,113 151,240

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 40,054 48,801

Deferred
tax
£   
Balance at 1 January 2023 48,801
Provided during year (8,747 )
Accelerated capital allowances
Balance at 31 December 2023 40,054

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 Class A £1 1,000 1,000
100 Ordinary £1 Class B £1 100 100
100 Ordinary £1 Class C £1 100 100
100 Ordinary £1 Class D £1 100 100
100 Ordinary £1 Class E £1 100 100
100 Ordinary £1 Class F £1 100 100
100 Ordinary £1 Class G £1 100 100
100 Ordinary £1 Class H £1 100 100
1,700 1,700

SPORTS SCENE LIMITED (REGISTERED NUMBER: 07682318)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

10. RESERVES
Retained
earnings
£   

At 1 January 2023 525,692
Profit for the year 297,380
Dividends (221,721 )
At 31 December 2023 601,351

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the Balance sheet date the company owed the Directors the following amounts:-

Mr C R & Mrs L Etheridge £512 (2022: £1,153)
Mr D & Mrs C Smith £921 (2022: £929)
Mr S & Mrs A Tew £1,255 (2022: £393)

Dividends of £97,000 have been voted to the directors in the year.

12. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed Mrs J Etheridge NIL (2022: £2,000).

Dividends of £124,721 were voted during the period to other shareholders who are not Directors.

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C R Etheridge.