05980072falsemaintenance and repair of motor vehicles2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2022-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-12-31http://www.companieshouse.gov.uk/cd:Director12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-01-012023-12-31http://www.companieshouse.gov.uk/pt:MotorCars2022-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:MotorCars2023-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-12-31http://www.companieshouse.gov.uk/2023-01-012023-12-31http://www.companieshouse.gov.uk/2022-12-31http://www.companieshouse.gov.uk/cd:FRS1022023-01-012023-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2022-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-01-012023-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2023-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05980072

CA1 Sport Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA1 Sport Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
DIRECTORS
M Wilkinson
SECRETARY
Mrs E Wilkinson
REGISTERED OFFICE
Unit P4, Kingmoor Park Central
Kingmoor Business Park
Carlisle
Cumbria
CA6 4SD
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05980072
BANKERS
HSBC Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA1 Sport Limited

ACCOUNTS
FOR THEYEARENDED31/12/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

CA1 Sport Limited

BALANCE SHEET AT 31/12/2023
20232022
Notes££
FIXED ASSETS
Tangible assets2342,890359,380
CURRENT ASSETS
Stock3,9004,100
Debtors41,16929,459
5,06933,559
CREDITORS: Amounts falling due within one year5154,037203,675
NET CURRENT LIABILITIES(148,968)(170,116)
TOTAL ASSETS LESS CURRENT LIABILITIES193,922189,264
CREDITORS: Amounts falling due after more than one year6144,557151,917
PROVISIONS FOR LIABILITIES AND CHARGES99,8897,272
NET ASSETS39,47630,075
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account39,37629,975
SHAREHOLDERS' FUNDS39,47630,075
For the year ending 31/12/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/09/2024 and signed on their behalf by
.............................
M Wilkinson
Director

CA1 Sport Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Computer Equipmentreducing balance 25%
Motor Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

CA1 Sport Limited

1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
2. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsEquipmentMotor VehiclesTotal
££££££
Cost
At 01/01/2023290,84423,4079,88724,390163,138511,666
Additions---859-859
At 31/12/2023290,84423,4079,88725,249163,138512,525
Depreciation
At 01/01/2023-22,3659,70421,21799,000152,286
For the year-261461,00816,03417,349
At 31/12/2023-22,6269,75022,225115,034169,635
Net Book Amounts
At 31/12/2023290,8447811373,02448,104342,890
At 31/12/2022290,8441,0421833,17364,138359,380
3. STOCK 20232022
££
Stock comprises:
Stock raw materials3,9004,100
3,9004,100
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors1,16923,231
UK corporation tax-6,228
1,16929,459

CA1 Sport Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax83-
VAT7,75410,215
Directors current account117,871147,176
Bank loans and overdrafts10,72619,006
Bank Loans15,60323,520
Trade creditors-1,858
Accruals2,0001,900
154,037203,675
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank Loans >1yr119,788127,148
Hire purchase >1yr24,76924,769
144,557151,917
7. SECURED CREDITORS
20232022
££
Amount of bank loans and overdrafts which are secured107,946113,549
The bank loan is secured by way of a legal charge over the company's property.
8. EMPLOYEES
20232022
No.No.
Average number of employees11

CA1 Sport Limited

9. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation9,8897,272
9,8897,272
10. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
11. RELATED PARTY TRANSACTIONS
The director received a salary of £9,096 during the year (2022 - £9,033).
Dividends of £4,000 were paid to the director and owners holding a participating interest during the year (2022 - £5,000).
At 31 December 2023 the company owed £117,871 to the director (2022 - £147,176). The loan is interest free, unsecured and repayable on demand.