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REGISTERED NUMBER: 04176633 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

EN TOUT CAS TENNIS COURTS LTD

EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EN TOUT CAS TENNIS COURTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: RW Shepherd
T R Shepherd





REGISTERED OFFICE: 20 Nene Valley Business Park
Oundle
Peterborough
PE8 4HN





REGISTERED NUMBER: 04176633 (England and Wales)





ACCOUNTANTS: Bewers Turner & Co LLP
Chartered Accountants
Portland House
11-13 Station Road
Kettering
Northamptonshire
NN15 7HH

EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 213,156 169,974

CURRENT ASSETS
Stocks 94,554 47,494
Debtors 5 549,661 314,048
Cash at bank and in hand 818,567 1,118,617
1,462,782 1,480,159
CREDITORS
Amounts falling due within one year 6 751,302 756,880
NET CURRENT ASSETS 711,480 723,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

924,636

893,253

PROVISIONS FOR LIABILITIES 44,876 30,780
NET ASSETS 879,760 862,473

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 879,660 862,373
SHAREHOLDERS' FUNDS 879,760 862,473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

BALANCE SHEET - continued
31ST MARCH 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd September 2024 and were signed on its behalf by:





RW Shepherd - Director


EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024


1. STATUTORY INFORMATION

En Tout Cas Tennis Courts Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st April 2023 370,298 28,822 194,908 594,028
Additions 29,462 1,314 66,512 97,288
At 31st March 2024 399,760 30,136 261,420 691,316
DEPRECIATION
At 1st April 2023 310,235 25,610 88,209 424,054
Charge for year 17,648 760 35,698 54,106
At 31st March 2024 327,883 26,370 123,907 478,160
NET BOOK VALUE
At 31st March 2024 71,877 3,766 137,513 213,156
At 31st March 2023 60,063 3,212 106,699 169,974

EN TOUT CAS TENNIS COURTS LTD (REGISTERED NUMBER: 04176633)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 103,257 72,774
Amounts owed by associates 295,679 227,258
Other debtors 150,725 14,016
549,661 314,048

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 217,831 187,202
Amounts owed to group undertakings 280,571 309,614
Amounts owed to associates - 26,191
Taxation and social security 217,259 194,055
Other creditors 35,641 39,818
751,302 756,880

7. RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which
the entity has a participating interest and directors were all concluded under normal market conditions.