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Registered number: 11758865
C R Sports Surfaces Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11758865
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,239 43,010
Investments 5 210,000 -
442,239 43,010
CURRENT ASSETS
Debtors 6 119,372 152,470
Cash at bank and in hand 113,764 56,808
233,136 209,278
Creditors: Amounts Falling Due Within One Year 7 (154,314 ) (65,186 )
NET CURRENT ASSETS (LIABILITIES) 78,822 144,092
TOTAL ASSETS LESS CURRENT LIABILITIES 521,061 187,102
Creditors: Amounts Falling Due After More Than One Year 8 (229,967 ) (51,648 )
NET ASSETS 291,094 135,454
CAPITAL AND RESERVES
Called up share capital 10 110 110
Profit and Loss Account 290,984 135,344
SHAREHOLDERS' FUNDS 291,094 135,454
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For the year ending 30 April 2024 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 R S Britton
Director
18 July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C R Sports Surfaces Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11758865 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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 25% Reducing balance
Motor Vehicles 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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 5,100 65,721 70,821
Additions 26,355 240,289 266,644
As at 30 April 2024 31,455 306,010 337,465
Depreciation
As at 1 May 2023 2,948 24,863 27,811
Provided during the period 7,127 70,288 77,415
As at 30 April 2024 10,075 95,151 105,226
Net Book Value
As at 30 April 2024 21,380 210,859 232,239
As at 1 May 2023 2,152 40,858 43,010
5. Investments
Listed
£
Cost
As at 1 May 2023 -
Additions 210,000
As at 30 April 2024 210,000
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 210,000
As at 1 May 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 46,302 2,600
Other debtors 19,804 84,654
VAT 29,408 11,926
Other taxes and social security 23,858 53,290
119,372 152,470
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 41,322 10,211
Trade creditors 86,143 23,108
Bank loans and overdrafts 7,125 6,951
Corporation tax 15,050 22,435
Other creditors 2,146 2,481
Pension 228 -
Director's loan account 2,300 -
154,314 65,186
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 221,679 36,060
Bank loans 8,288 15,588
229,967 51,648
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 41,322 10,211
Later than one year and not later than five years 221,679 36,060
263,001 46,271
263,001 46,271
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
11. Related Party Transactions
At the balance sheet date, the company owed the directors £2,300 (2023:£Nil). The amount is unsecured, interest free, with no fixed repayment date. 
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