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BUSINESSPORT (HOLDINGS) LIMITED

Registered Number
SC502048
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

BUSINESSPORT (HOLDINGS) LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

SHIELDS, Peter Berry

Registered Address

46 Queens Road
Aberdeen
AB15 4YE

Registered Number

SC502048 (Scotland)
BUSINESSPORT (HOLDINGS) LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3310310
310310
Current assets
Debtors163,179103,977
Cash at bank and on hand320320
163,499104,297
Creditors amounts falling due within one year4(2,682)(2,362)
Net current assets (liabilities)160,817101,935
Total assets less current liabilities161,127102,245
Net assets161,127102,245
Capital and reserves
Called up share capital410410
Profit and loss account160,717101,835
Shareholders' funds161,127102,245
The financial statements were approved and authorised for issue by the Director on 22 July 2024, and are signed on its behalf by:
SHIELDS, Peter Berry
Director
Registered Company No. SC502048
BUSINESSPORT (HOLDINGS) LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 March 23310310
At 29 February 24310310
Net book value
At 29 February 24310310
At 28 February 23310310

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Other creditors2,6822,362
Total2,6822,362
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.