Registered number
14796945
Prested Real Tennis Club
Filleted Accounts
30 April 2024
Prested Real Tennis Club
Registered number: 14796945
Balance Sheet
as at 30 April 2024
Notes 2024
£
Fixed assets
Tangible assets 3 7,274
Current assets
Debtors 4 12,765
Cash at bank and in hand 16,771
29,536
Creditors: amounts falling due within one year 5 (11,435)
Net current assets 18,101
Total assets less current liabilities 25,375
Creditors: amounts falling due after more than one year 6 (10,000)
Provisions for liabilities (12,000)
Net assets 3,375
Capital and reserves
Reserves 3,375
Reserves 3,375
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The income and expenditure account has not been delivered to the Registrar of Companies.
Mr W Stephens
Director
Approved by the board on 20 August 2024
Prested Real Tennis Club
Notes to the Accounts
for the period from 12 April 2023 to 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment over 2 years
Furniture and fittings over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Furniture & fittings Computer equipment Total
£ £ £
Cost
Additions 6,543 2,377 8,920
At 30 April 2024 6,543 2,377 8,920
Depreciation
Charge for the period 1,025 621 1,646
At 30 April 2024 1,025 621 1,646
Net book value
At 30 April 2024 5,518 1,756 7,274
4 Debtors 2024
£
Trade debtors 5,738
Other debtors and prepayments 7,027
12,765
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 2,077
Taxation and social security costs 1,482
Pension payable 178
Other creditors 7,698
11,435
6 Creditors: amounts falling due after one year 2024
£
Loans 10,000
7 Company limited by guarantee
The company is limited by guarantee to £1 per member.
8 Other information
Prested Real Tennis Club is a private company limited by guarantee and incorporated in England. Its registered office is:
Prested Hall Chase
Feering
Colchester
CO5 9EE
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