Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 08284379 Mrs Emma Kelsall Mr Gerald Potter Mrs Anne Potter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08284379 2022-11-30 08284379 2023-11-30 08284379 2022-12-01 2023-11-30 08284379 frs-core:CurrentFinancialInstruments 2023-11-30 08284379 frs-core:Non-currentFinancialInstruments 2023-11-30 08284379 frs-core:ComputerEquipment 2023-11-30 08284379 frs-core:ComputerEquipment 2022-12-01 2023-11-30 08284379 frs-core:ComputerEquipment 2022-11-30 08284379 frs-core:FurnitureFittings 2023-11-30 08284379 frs-core:FurnitureFittings 2022-12-01 2023-11-30 08284379 frs-core:FurnitureFittings 2022-11-30 08284379 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08284379 frs-bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 08284379 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 08284379 frs-bus:SmallEntities 2022-12-01 2023-11-30 08284379 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08284379 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 08284379 frs-bus:Director1 2022-12-01 2023-11-30 08284379 frs-bus:Director2 2022-12-01 2023-11-30 08284379 frs-bus:Director3 2022-12-01 2023-11-30 08284379 frs-countries:EnglandWales 2022-12-01 2023-11-30 08284379 2021-11-30 08284379 2022-11-30 08284379 2021-12-01 2022-11-30 08284379 frs-core:CurrentFinancialInstruments 2022-11-30 08284379 frs-core:Non-currentFinancialInstruments 2022-11-30 08284379 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 08284379
St Helens Centre For Gymnastics Club Limited
Financial Statements
For The Year Ended 30 November 2023
ADC Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08284379
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,331 38,614
41,331 38,614
CURRENT ASSETS
Debtors 5 4,909 4,404
Cash at bank and in hand 14,396 34,535
19,305 38,939
Creditors: Amounts Falling Due Within One Year 6 (21,908 ) (8,355 )
NET CURRENT ASSETS (LIABILITIES) (2,603 ) 30,584
TOTAL ASSETS LESS CURRENT LIABILITIES 38,728 69,198
Creditors: Amounts Falling Due After More Than One Year 7 (14,376 ) (31,826 )
NET ASSETS 24,352 37,372
Income and Expenditure Account 24,352 37,372
MEMBERS' FUNDS 24,352 37,372
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income and Expenditure Account.
On behalf of the board
Mrs Emma Kelsall
Director
21/08/2024
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
St Helens Centre For Gymnastics Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 08284379 . The registered office is 15 Market Street, Standish, Wigan, Lancashire, WN6 0HW.
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:
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 63,061 - 63,061
Additions 11,374 1,218 12,592
As at 30 November 2023 74,435 1,218 75,653
Depreciation
As at 1 December 2022 24,447 - 24,447
Provided during the period 9,631 244 9,875
As at 30 November 2023 34,078 244 34,322
Net Book Value
As at 30 November 2023 40,357 974 41,331
As at 1 December 2022 38,614 - 38,614
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 4,909 2,505
Corporation tax recoverable assets - 1,899
4,909 4,404
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 8,725 -
Other taxes and social security 4,725 4,187
Net wages 7,258 2,968
Accruals and deferred income 1,200 1,200
21,908 8,355
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,376 31,826
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8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5