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Registered number: 13384201









MACCABI GB (2021) LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
MACCABI GB (2021) LTD
REGISTERED NUMBER: 13384201

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

31 December
30 September
2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
2,246
140,452

  
2,246
140,452

Creditors: amounts falling due within one year
 5 
(3,124)
(2,000)

Net current (liabilities)/assets
  
 
 
(878)
 
 
138,452

Total assets less current liabilities
  
(878)
138,452

  

Net (liabilities)/assets
  
(878)
138,452


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(879)
138,451

  
(878)
138,452


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 September 2024.


D Morris
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
MACCABI GB (2021) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Maccabi GB (2021) Ltd is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is The Stanley S. Cohen OBE Centre Shaftesbury Avenue, Kenton, Harrow, England, HA3 0RD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sponsorship income
The company receives sponsorship income related to athletes and teams that participate in international competitions. Sponsorship income is initially recorded as deferred income until the event has taken place.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.4

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 2

 
MACCABI GB (2021) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Cash and cash equivalents

31 December
30 September
2023
2022
£
£

Cash at bank and in hand
2,246
140,452

2,246
140,452



5.


Creditors: Amounts falling due within one year

31 December
30 September
2023
2022
£
£

Other taxation and social security
2,124
1,000

Accruals and deferred income
1,000
1,000

3,124
2,000



6.


Related party transactions

The company forms part of a wholly owned group for which consolidated financial statements are publicly available. Accordingly, the company has taken advantage of the exemption provided not to disclose transactions with its parent undertaking. 


7.


Controlling party

The company is a wholly owned subsidiary of Maccabi GB, a company incorporated in the United Kingdom as a registered charity, whose registered office is The Stanley S. Cohen OBE Centre Shaftesbury Avenue, Kenton, Harrow, England, HA3 0RD. Consolidated financial statements for Maccabi GB are filed at Companies House. 

Page 3