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REGISTERED NUMBER: 04706759 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

BATH CRICKET SERVICES LIMITED

BATH CRICKET SERVICES LIMITED (REGISTERED NUMBER: 04706759)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BATH CRICKET SERVICES LIMITED

Company Information
for the year ended 31 March 2024







DIRECTORS: J Green
R S Sandford
K B Young



SECRETARY: K B Young



REGISTERED OFFICE: North Parade Bridge Road
Bath
BA2 4EX



REGISTERED NUMBER: 04706759 (England and Wales)



AUDITORS: Richardson Swift Audit Ltd
Chartered Accountants
Statutory Auditor
11 Laura Place
Bath
BA2 4BL



BANKERS: Barclays Bank plc
37 Milsom Street
Bath
BA1 1DW

BATH CRICKET SERVICES LIMITED (REGISTERED NUMBER: 04706759)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 2,826 2,306
Debtors 5 4,535 8,293
Cash at bank 38,257 66,771
45,618 77,370
CREDITORS
Amounts falling due within one year 6 45,617 173,991
NET CURRENT ASSETS/(LIABILITIES) 1 (96,621 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1

(96,621

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings - (96,622 )
SHAREHOLDERS' FUNDS 1 (96,621 )

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 21 November 2024 and were signed on its behalf by:





K B Young - Director


BATH CRICKET SERVICES LIMITED (REGISTERED NUMBER: 04706759)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Bath Cricket Services 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.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Turnover
Turnover is recognised to the extent that is it probable that the economic benefits will flow to the Company and the turnover can be reliably measured as the fair value of the the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sales of goods
Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
- The company has transferred the significant risks and rewards of ownership to the buyer;
- The company retains neither continuing managerial involvement to the degree usually associated with
ownership nor effective control over the goods sold;
- The amount of turnover can be measured reliably;
- It is probably that the company will receive the consideration due under the transaction; and
- The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- The amount of turnover can be measured reliably;
- It is probable that the company will receive the consideration due under the contract;
- The stage of completion of the contract at the end of the reporting period can be measured reliably; and
- The costs incurred and the costs to complete the contract can be measured reliably.

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

BATH CRICKET SERVICES LIMITED (REGISTERED NUMBER: 04706759)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

3. EMPLOYEES AND DIRECTORS

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

4. AUDITORS' REMUNERATION
2024 2023
£    £   
Fees payable to the company's auditors for the audit of the company's
financial statements

3,500

3,700

BATH CRICKET SERVICES LIMITED (REGISTERED NUMBER: 04706759)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,389 6,594
Other debtors 1,146 1,699
4,535 8,293

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,320 4,011
Amounts owed to group undertakings 29,182 157,231
Taxation and social security 5,490 5,138
Other creditors 6,625 7,611
45,617 173,991

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

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

The Report of the Auditors was unqualified.

Catherine Edwards BSc FCA (Senior Statutory Auditor)
for and on behalf of Richardson Swift Audit Ltd

9. RELATED PARTY DISCLOSURES

Bath Cricket Services Limited distributed £30,203 (2023: £nil) to its parent undertaking during the year. During the year Bath Cricket Services Limited made purchases of £191,905 (2023: £124,481) from its parent. At the year end date, Bath Cricket Services Limited owed £29,182 (2023: £157,231) to its parent.

10. PARENT COMPANY

Bath Cricket Services Limited is a wholly owned subsidiary undertaking of Bath Cricket Club. Bath Cricket Club is both a company limited by guarantee registered in England & Wales and a registered charity.

Bath Cricket Club prepares group accounts, which are available to the public from the Charities Commission. The registered office is North Parade, North Parade Bridge Road, Bath, BA2 4EX.