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Company Registration No. 03347650 (England and Wales)
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts for the year ended 31 December 2023
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts Contents
Page
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Company Information for the year ended 31 December 2023
Directors
Mr G Martin Mr M Oakley Mr R Edge Mr T Richards Mr A Talton Dr K A Severn Mr M James Mrs C Malyon Mr P Fraser Mr M Young Mr C Barry Mr A Burrell
Secretary
Mr Richard Shaw
Company Number
03347650 (England and Wales)
Registered Office
THE HEXANGLE STONELEIGH PARK WARWICKSHIRE CV8 2LG ENGLAND
Accountants
FITZPATRICK OWEN ASSOCIATES LTD 41 Stanley Road Rugby Warwickshire CV21 3UE
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,246 
18,129 
Current assets
Debtors
365,505 
229,726 
Cash at bank and in hand
257,466 
321,789 
622,971 
551,515 
Creditors: amounts falling due within one year
(456,347)
(421,148)
Net current assets
166,624 
130,367 
Net assets
203,870 
148,496 
Capital and reserves
Profit and loss account
203,870 
148,496 
Shareholders' funds
203,870 
148,496 
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2024 and were signed on its behalf by
Dr K A Severn Director Company Registration No. 03347650
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION is a private company, limited by shares, registered in England and Wales, registration number 03347650. The registered office is THE HEXANGLE, STONELEIGH PARK, WARWICKSHIRE, CV8 2LG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
30% reducing balance
Pension costs
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,746 (2022 :£11,053). The liabilities brought forward and carried forward are £743 and £907 respectively.
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
8,960 
20,795 
82,576 
112,331 
Additions
- 
25,995 
- 
25,995 
Disposals
- 
(20,795)
- 
(20,795)
At 31 December 2023
8,960 
25,995 
82,576 
117,531 
Depreciation
At 1 January 2023
1,772 
20,362 
72,068 
94,202 
Charge for the year
- 
4,682 
2,196 
6,878 
On disposals
- 
(20,795)
- 
(20,795)
At 31 December 2023
1,772 
4,249 
74,264 
80,285 
Net book value
At 31 December 2023
7,188 
21,746 
8,312 
37,246 
At 31 December 2022
7,188 
433 
10,508 
18,129 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
327,036 
214,719 
Accrued income and prepayments
38,469 
15,007 
365,505 
229,726 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
58,032 
51,804 
Trade creditors
21,569 
24,972 
Taxes and social security
7,005 
7,812 
Other creditors
150 
12,518 
Accruals
13,257 
4,457 
Deferred income
356,334 
319,585 
456,347 
421,148 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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