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REGISTERED NUMBER: 13509798 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED

CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED (REGISTERED NUMBER: 13509798)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: M L Thompson Oliver
W Rook



SECRETARY: Silverline Secretaries Limited



REGISTERED OFFICE: 19c Commercial Road
Eastbourne
East Sussex
BN21 3XE



REGISTERED NUMBER: 13509798 (England and Wales)



SENIOR STATUTORY AUDITOR: Kevin Fisher FCA



AUDITORS: Kingston Burrowes Audit Ltd
308 Ewell Road
Surbiton
KT6 7AL

CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED (REGISTERED NUMBER: 13509798)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 53,305 46,411
Cash at bank 22,473 1
75,778 46,412
CREDITORS
Amounts falling due within one year 5 14,638 49,971
NET CURRENT ASSETS/(LIABILITIES) 61,140 (3,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES 61,140 (3,559 )

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 61,139 (3,560 )
SHAREHOLDERS' FUNDS 61,140 (3,559 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2024 and were signed on its behalf by:





W Rook - Director


CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED (REGISTERED NUMBER: 13509798)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Centre For Sport and Human Rights Trading Limited 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.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED (REGISTERED NUMBER: 13509798)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Gift aid payment to parent charity
The company pays all its taxable profits for the reporting period to its parent charity under the gift aid scheme. These gift aid payments are recognised as distributions to owners in equity within retained earnings.

At the reporting date there was no legal obligation in place for the company to make this gift aid payment, although prior to the reporting date the board had indicated its intention to pay the taxable profits to the parent charity in respect of the reporting period. Therefore, gift aid payments are only recognised in the reporting period that the payments are made. The payment is expected to be made within 9 months of the end of the reporting date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,000 6,000
Amounts owed by group undertakings 47,253 40,411
Other debtors 2,052 -
53,305 46,411

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 12,314 -
Other creditors 2,324 49,971
14,638 49,971

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

CENTRE FOR SPORT AND HUMAN RIGHTS
TRADING LIMITED (REGISTERED NUMBER: 13509798)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Fisher FCA (Senior Statutory Auditor)
for and on behalf of Kingston Burrowes Audit Ltd

8. RELATED PARTY DISCLOSURES

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.

9. ULTIMATE CONTROLLING PARTY

The company is a subsidiary of Centre for Sport and Human Rights Limited, a company incorporated in England and Wales.

The company's ultimate controlling party is Centre pour le sport et les droits de l'homme, a non-profit association constituted in Switzerland.