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REGISTERED NUMBER: 14047311 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Swimtime West Country Ltd

Swimtime West Country Ltd (Registered number: 14047311)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Swimtime West Country Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs P J McCahill
I M McCahill



REGISTERED OFFICE: 19 Carisbrooke Road
Hucclecote
Gloucester
Gloucestershire
GL3 3QR



REGISTERED NUMBER: 14047311 (England and Wales)



ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS



BANKERS: National Westminster Bank Plc
31 The Promenade
Cheltenham
GL50 1EH

Swimtime West Country Ltd (Registered number: 14047311)

Statement of Financial Position
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,844

CURRENT ASSETS
Debtors 5 1,235 7,189
Cash at bank and in hand 4,262 4,051
5,497 11,240
CREDITORS
Amounts falling due within one year 6 10,631 20,044
NET CURRENT LIABILITIES (5,134 ) (8,804 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,134

)

(6,960

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (5,135 ) (6,961 )
SHAREHOLDERS' FUNDS (5,134 ) (6,960 )

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:





Mrs P J McCahill - Director


Swimtime West Country Ltd (Registered number: 14047311)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Swimtime West Country 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 - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Swimtime West Country Ltd (Registered number: 14047311)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
Cost
At 1 April 2023 2,169
Disposals (2,169 )
At 31 March 2024 -
Depreciation
At 1 April 2023 325
Eliminated on disposal (325 )
At 31 March 2024 -
Net book value
At 31 March 2024 -
At 31 March 2023 1,844

5. DEBTORS
31/3/24 31/3/23
£    £   
Amounts falling due within one year:
Other debtors - 5,954

Amounts falling due after more than one year:
Other debtors 1,235 1,235

Aggregate amounts 1,235 7,189

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors - 11,310
Amounts owed to group undertakings - 360
Taxation and social security 3,966 6,240
Other creditors 6,665 2,134
10,631 20,044

Swimtime West Country Ltd (Registered number: 14047311)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2024 and the period ended 31 March 2023:

31/3/24 31/3/23
£    £   
Mrs P J McCahill
Balance outstanding at start of year 5,924 -
Amounts advanced - 5,924
Amounts repaid (5,924 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,924

The prior year loan to the director was repaid in full during the year.

8. ULTIMATE CONTROLLING PARTY

The controlling party is McCahill Holdings Ltd.

The company is controlled by McCahill Holdings Ltd, a company controlled by the directors Mrs P J McCahill and I M McCahill. McCahill Holdings Ltd, which shares the same registered office as Swimtime West Country Ltd, has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.