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COMPANY REGISTRATION NUMBER: 07448005
BRIGHTON SWIMMING CENTRE LTD
Company Limited by Guarantee
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2023
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 December 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
6
5,696
4,595
Investments
7
76,495
72,700
---------
---------
82,191
77,295
Current assets
Stocks
150
2,000
Debtors
8
177,554
179,063
Cash at bank and in hand
90,969
113,998
----------
----------
268,673
295,061
Creditors: amounts falling due within one year
9
212,646
229,337
----------
----------
Net current assets
56,027
65,724
----------
----------
Total assets less current liabilities
138,218
143,019
Creditors: amounts falling due after more than one year
10
14,902
25,273
Provisions
1,082
494
----------
----------
Net assets
122,234
117,252
----------
----------
Capital and reserves
Profit and loss account
122,234
117,252
----------
----------
Members funds
122,234
117,252
----------
----------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2023
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 24 July 2024 , and are signed on behalf of the board by:
Mr P B Smith
Director
Company registration number: 07448005
BRIGHTON SWIMMING CENTRE LTD
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is 168 Church Road, Hove, BN3 2DL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% straight line
Equipment
-
25% straight line
4. Company limited by guarantee
The company is limited by guarantee without share capital.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 54 (2022: 51 ).
6. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 January 2023
18,234
5,384
23,618
Additions
720
2,280
3,000
---------
-------
---------
At 31 December 2023
18,954
7,664
26,618
---------
-------
---------
Depreciation
At 1 January 2023
16,661
2,362
19,023
Charge for the year
573
1,326
1,899
---------
-------
---------
At 31 December 2023
17,234
3,688
20,922
---------
-------
---------
Carrying amount
At 31 December 2023
1,720
3,976
5,696
---------
-------
---------
At 31 December 2022
1,573
3,022
4,595
---------
-------
---------
7. Investments
Other investments other than loans
£
Cost
At 1 January 2023
72,700
Other movements
3,795
---------
At 31 December 2023
76,495
---------
Impairment
At 1 January 2023 and 31 December 2023
---------
Carrying amount
At 31 December 2023
76,495
---------
At 31 December 2022
72,700
---------
8. Debtors
2023
2022
£
£
Trade debtors
76,662
92,568
Amounts owed by group undertakings and undertakings in which the company has a participating interest
93,484
79,658
Other debtors
7,408
6,837
----------
----------
177,554
179,063
----------
----------
9. Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
10,048
9,568
Trade creditors
19,782
12,375
Corporation tax
1,574
841
Social security and other taxes
7,550
7,188
Other creditors
173,692
199,365
----------
----------
212,646
229,337
----------
----------
10. Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
14,902
25,273
---------
---------
11. Director's advances, credits and guarantees
Company owes £19,581 (2022 - £22,603) at 31/12/23 to Mr P Smith, who is the director of the company