IRIS Accounts Production v24.2.0.383 06546983 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh065469832023-03-31065469832024-03-31065469832023-04-012024-03-31065469832022-03-31065469832022-04-012023-03-31065469832023-03-3106546983ns15:EnglandWales2023-04-012024-03-3106546983ns14:PoundSterling2023-04-012024-03-3106546983ns10:Director12023-04-012024-03-3106546983ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3106546983ns10:SmallEntities2023-04-012024-03-3106546983ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3106546983ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3106546983ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3106546983ns10:FullAccounts2023-04-012024-03-310654698312023-04-012024-03-3106546983ns10:Director22023-04-012024-03-3106546983ns10:Director32023-04-012024-03-3106546983ns10:CompanySecretary12023-04-012024-03-3106546983ns10:RegisteredOffice2023-04-012024-03-3106546983ns5:CurrentFinancialInstruments2024-03-3106546983ns5:CurrentFinancialInstruments2023-03-3106546983ns5:Non-currentFinancialInstruments2024-03-3106546983ns5:Non-currentFinancialInstruments2023-03-3106546983ns5:ShareCapital2024-03-3106546983ns5:ShareCapital2023-03-3106546983ns5:RetainedEarningsAccumulatedLosses2024-03-3106546983ns5:RetainedEarningsAccumulatedLosses2023-03-3106546983ns5:NetGoodwill2023-04-012024-03-3106546983ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106546983ns5:LongLeaseholdAssetsns5:LandBuildings2023-04-012024-03-3106546983ns5:FurnitureFittings2023-04-012024-03-3106546983ns5:NetGoodwill2023-03-3106546983ns5:NetGoodwill2024-03-3106546983ns5:NetGoodwill2023-03-3106546983ns5:LongLeaseholdAssetsns5:LandBuildings2023-03-3106546983ns5:FurnitureFittings2023-03-3106546983ns5:LongLeaseholdAssetsns5:LandBuildings2024-03-3106546983ns5:FurnitureFittings2024-03-3106546983ns5:LongLeaseholdAssetsns5:LandBuildings2023-03-3106546983ns5:FurnitureFittings2023-03-31
REGISTERED NUMBER: 06546983 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Berkeley Community Sports & Leisure
Trading Limited

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)






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 4


Berkeley Community Sports & Leisure
Trading Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: P Case
R W Kuczaj
J M Pinnell





SECRETARY: J C Woodward





REGISTERED OFFICE: Hamfield Leisure
Hamfields
Berkeley
Gloucestershire
GL13 9TN





REGISTERED NUMBER: 06546983 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 15,070 16,074
15,070 16,074

CURRENT ASSETS
Stocks 5,990 5,105
Cash at bank and in hand 19,883 27,545
25,873 32,650
CREDITORS
Amounts falling due within one year 6 9,975 11,692
NET CURRENT ASSETS 15,898 20,958
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,968

37,032

CREDITORS
Amounts falling due after more than one
year

7

54,403

49,832
NET LIABILITIES (23,435 ) (12,800 )

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

Statement of Financial Position - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (23,436 ) (12,801 )
(23,435 ) (12,800 )

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 12 September 2024 and were signed on its behalf by:





P Case - Director


Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

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

1. STATUTORY INFORMATION

Berkeley Community Sports & Leisure Trading Limited 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.

The directors have confirmed that the ultimate parent undertaking will continue to give financial support to the company until such time as its position improves. In addition the directors have confirmed that the ultimate parent undertaking will not recall their loans within 12 months. The directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the fair value of the consideration received or receivable for the sale of goods and the 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 turnover when:
The amount of revenue can be readily 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

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

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - Over period of lease
Fixtures and fittings - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 8 (2023 - 13 ) .

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 1,000
AMORTISATION
At 1 April 2023
and 31 March 2024 1,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 30,130 5,598 35,728
DEPRECIATION
At 1 April 2023 14,056 5,598 19,654
Charge for year 1,004 - 1,004
At 31 March 2024 15,060 5,598 20,658
NET BOOK VALUE
At 31 March 2024 15,070 - 15,070
At 31 March 2023 16,074 - 16,074

Berkeley Community Sports & Leisure
Trading Limited (Registered number: 06546983)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 1 1
Amounts owed to group undertakings 4,000 4,000
Taxation and social security 4,327 6,362
Other creditors 1,647 1,329
9,975 11,692

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Amounts owed to group undertakings 54,403 49,832

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Berkeley Community Sports & LeisureTrust..