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REGISTERED NUMBER: 10271004 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

ELITE PATHWAYS IN SPORT AND TRAINING LTD

ELITE PATHWAYS IN SPORT AND TRAINING LTD (REGISTERED NUMBER: 10271004)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELITE PATHWAYS IN SPORT AND TRAINING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: R L Brady
Mrs K Brady
Mrs S M Evans
D J Evans





REGISTERED OFFICE: 8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN





REGISTERED NUMBER: 10271004 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

ELITE PATHWAYS IN SPORT AND TRAINING LTD (REGISTERED NUMBER: 10271004)

BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,628 6,765

CURRENT ASSETS
Debtors 5 101,658 107,746
Cash at bank and in hand 26,175 34,667
127,833 142,413
CREDITORS
Amounts falling due within one year 6 (96,971 ) (101,513 )
NET CURRENT ASSETS 30,862 40,900
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,490

47,665

CREDITORS
Amounts falling due after more than one
year

7

(27,238

)

(43,351

)

PROVISIONS FOR LIABILITIES - (3,005 )
NET ASSETS 5,252 1,309

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 5,052 1,109
5,252 1,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

ELITE PATHWAYS IN SPORT AND TRAINING LTD (REGISTERED NUMBER: 10271004)

BALANCE SHEET - continued
31 JANUARY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2024 and were signed on its behalf by:




Mrs K Brady - Director R L Brady - Director




Mrs S M Evans - Director D J Evans - Director


ELITE PATHWAYS IN SPORT AND TRAINING LTD (REGISTERED NUMBER: 10271004)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Elite Pathways In Sport And Training Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

ELITE PATHWAYS IN SPORT AND TRAINING LTD (REGISTERED NUMBER: 10271004)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 24,365
Additions 399
At 31 January 2024 24,764
DEPRECIATION
At 1 February 2023 17,600
Charge for year 5,536
At 31 January 2024 23,136
NET BOOK VALUE
At 31 January 2024 1,628
At 31 January 2023 6,765

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Amounts owed by associates 101,658 73,717
Other debtors - 34,029
101,658 107,746

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 47,898 70,494
Trade creditors 10,556 -
Taxation and social security 21,296 19,192
Other creditors 17,221 11,827
96,971 101,513

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 27,238 43,351