Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalseRainsing of horses and other equines2023-01-01false22true 13804455 2023-01-01 2023-12-31 13804455 2021-12-16 2022-12-31 13804455 2023-12-31 13804455 2022-12-31 13804455 c:Director1 2023-01-01 2023-12-31 13804455 d:CurrentFinancialInstruments 2023-12-31 13804455 d:CurrentFinancialInstruments 2022-12-31 13804455 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13804455 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13804455 d:ShareCapital 2023-12-31 13804455 d:ShareCapital 2022-12-31 13804455 d:RetainedEarningsAccumulatedLosses 2023-12-31 13804455 d:RetainedEarningsAccumulatedLosses 2022-12-31 13804455 c:EntityNoLongerTradingButTradedInPast 2023-01-01 2023-12-31 13804455 c:FRS102 2023-01-01 2023-12-31 13804455 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 13804455 c:FullAccounts 2023-01-01 2023-12-31 13804455 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13804455 2 2023-01-01 2023-12-31 13804455 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13804455










CHOLDERTON SPORTING SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
CHOLDERTON SPORTING SERVICES LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHOLDERTON SPORTING SERVICES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cholderton Sporting Services Limited for the year ended 31 December 2023 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Cholderton Sporting Services Limited, as a body, in accordance with the terms of our engagement letter dated 13/06/23Our work has been undertaken solely to prepare for your approval the financial statements of Cholderton Sporting Services Limited and state those matters that we have agreed to state to the Board of Directors of Cholderton Sporting Services Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cholderton Sporting Services Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Cholderton Sporting Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cholderton Sporting Services Limited. You consider that Cholderton Sporting Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Cholderton Sporting Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Fletcher & Partners LLP
 
Crown Chambers
12 Bridge Street
Salisbury
Wiltshire
SP1 2LZ
16 September 2024
Page 1

 
CHOLDERTON SPORTING SERVICES LIMITED
REGISTERED NUMBER: 13804455

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
4,656
9,432

  
4,656
9,432

Creditors: amounts falling due within one year
 5 
(4,120)
(9,700)

Net current assets/(liabilities)
  
 
 
536
 
 
(268)

Total assets less current liabilities
  
536
(268)

  

Net assets/(liabilities)
  
536
(268)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
436
(368)

  
536
(268)


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 year 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 16 September 2024.




Christine Blaurock-Thome
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CHOLDERTON SPORTING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The company is a private company limited by shares and incorporated in England. Its registered office is Cholderton House, Cholderton, Salisbury, Wiltshire SP4 0DW.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
CHOLDERTON SPORTING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2023
2022
£
£

Wages and salaries
4,265
-

Cost of defined contribution scheme
50
-

4,315
-


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

Page 4

 
CHOLDERTON SPORTING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
4,656
9,432

4,656
9,432



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
102
-

Other creditors
3,418
9,400

Accruals and deferred income
600
300

4,120
9,700



6.


Pension commitments

At the year end the company owed £118 to the National Employment Savings Trust (2022: £nil).

 
Page 5