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Registered Number: 03885345
England and Wales

 

 

 

BERKHAMSTED SPORTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Report to the directors on the preparation of the unaudited statutory accounts of Berkhamsted Sports Limited for the year ended 31 March 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Berkhamsted Sports Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Berkhamsted Sports Limited, as a body, in accordance with the terms of our engagement letter dated 14 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Berkhamsted Sports Limited and state those matters that we have agreed to state to the Board of Directors of Berkhamsted Sports Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Berkhamsted Sports Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Berkhamsted Sports Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Berkhamsted Sports Limited. You consider that Berkhamsted Sports Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Berkhamsted Sports 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 accounts for the period ended 31 March 2024.



....................................................

Baranov Associates Ltd

4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
19 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 13,598    11,524 
13,598    11,524 
Current assets      
Stocks 97,716    83,623 
Debtors 27,251   
Cash at bank and in hand 40,422    31,262 
165,389    114,885 
Creditors: amount falling due within one year (129,677)   (94,520)
Net current assets 35,712    20,365 
 
Total assets less current liabilities 49,310    31,889 
Creditors: amount falling due after more than one year (47,733)   (23,333)
Provisions for liabilities (217)   (290)
Net assets 1,360    8,266 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 1,358    8,264 
Shareholders' funds 1,360    8,266 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 November 2024 and were signed on its behalf by:


-------------------------------
David Walden
Director
2
General Information
Berkhamsted Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 03885345, registration address C/O Kilvington Solicitiors, Westmorland House, Market Square, Kirkby Stephen, Cumbria, CA17 4QT. The trading address of the company is 250 High Street, Berkhamsted, Herts, HP4 1AQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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 taxation
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Land and Buildings 0% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. 
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 5 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Land and Buildings   Total
  £   £   £
At 01 April 2023 8,511    10,000    18,511 
Additions    
Disposals    
At 31 March 2024 8,511    10,000    18,511 
Depreciation
At 01 April 2023 4,532      4,532 
Charge for year 381      381 
On disposals    
At 31 March 2024 4,913      4,913 
Net book values
Closing balance as at 31 March 2024 3,598    10,000    13,598 
Opening balance as at 01 April 2023 1,524    10,000    11,524 

The net book value of Land and Buildings includes £ 10,000 (2023 £10,000) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

5.

Advances and Credits



D Walden
The company made funds available to Mr Walden during the year, these sums weer repaid in full by 15th November 2024

N Dufficy
The company made funds available to Mr Dufficy during the year, these sums were repaid in full by 15th November 2024

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
D Walden12,969 12,969 
N Dufficy12,969 12,969 
025938000025938
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
D Walden
N Dufficy
0000000
3