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Filleted
Registration number: 12689959

Baton Twirling Association Cymru

(A company limited by guarantee)

Unaudited Filleted Financial Statements

for the Year Ended 30 June 2023

 

Baton Twirling Association Cymru

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 4

 

Baton Twirling Association Cymru

Company Information

Directors

Miss Jessica Jane Shore

Kelly Anne Lewis-Bennett

Tina Louise Rees-Williams

Mr Stephen Victor Shore

Registered office

9 Ffordd Aneurin
Pontyberem
Llanelli
SA15 5DE

Accountants

LHP Cross Hands
Chartered Certified Accountants
Suite 3 & 6
Block B
Llys y Barcud
Cross Hands
SA14 6RX

 

Baton Twirling Association Cymru

(Registration number: 12689959)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Current assets

 

Cash at bank and in hand

 

11,437

11,200

Creditors: Amounts falling due within one year

4

(4,503)

(10,030)

Net assets

 

6,934

1,170

Reserves

 

Other reserves

8,858

-

Retained earnings

(1,924)

1,170

Surplus

 

6,934

1,170

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 August 2024 and signed on its behalf by:
 

.........................................
Miss Jessica Jane Shore
Director

.........................................
Mr Stephen Victor Shore
Director

.........................................
Kelly Anne Lewis-Bennett
Director

.........................................
Tina Louise Rees-Williams
Director

     
 

Baton Twirling Association Cymru

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
9 Ffordd Aneurin
Pontyberem
Llanelli
SA15 5DE

These financial statements were authorised for issue by the Board on 22 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Baton Twirling Association Cymru

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2022 - 4).

4

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Other related parties

 

-

9,209

Other creditors

 

4,462

780

Corporation tax liability

 

41

41

 

4,503

10,030