IRIS Accounts Production v24.2.0.383 13264201 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132642012023-03-31132642012024-03-31132642012023-04-012024-03-31132642012022-03-31132642012022-04-012023-03-31132642012023-03-3113264201ns15:EnglandWales2023-04-012024-03-3113264201ns14:PoundSterling2023-04-012024-03-3113264201ns10:Director12023-04-012024-03-3113264201ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113264201ns10:SmallEntities2023-04-012024-03-3113264201ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113264201ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113264201ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113264201ns10:FullAccounts2023-04-012024-03-311326420112023-04-012024-03-3113264201ns10:OrdinaryShareClass12023-04-012024-03-3113264201ns10:OrdinaryShareClass22023-04-012024-03-3113264201ns10:Director22023-04-012024-03-3113264201ns10:RegisteredOffice2023-04-012024-03-3113264201ns5:CurrentFinancialInstruments2024-03-3113264201ns5:CurrentFinancialInstruments2023-03-3113264201ns5:Non-currentFinancialInstruments2024-03-3113264201ns5:Non-currentFinancialInstruments2023-03-3113264201ns5:ShareCapital2024-03-3113264201ns5:ShareCapital2023-03-3113264201ns5:RetainedEarningsAccumulatedLosses2024-03-3113264201ns5:RetainedEarningsAccumulatedLosses2023-03-3113264201ns5:NetGoodwill2023-04-012024-03-3113264201ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113264201ns5:PlantMachinery2023-04-012024-03-3113264201ns5:NetGoodwill2023-03-3113264201ns5:NetGoodwill2024-03-3113264201ns5:NetGoodwill2023-03-3113264201ns5:PlantMachinery2023-03-3113264201ns5:PlantMachinery2024-03-3113264201ns5:PlantMachinery2023-03-3113264201ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3113264201ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3113264201ns5:HirePurchaseContractsns5:WithinOneYear2024-03-3113264201ns5:HirePurchaseContractsns5:WithinOneYear2023-03-3113264201ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-03-3113264201ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-03-3113264201ns5:HirePurchaseContracts2024-03-3113264201ns5:HirePurchaseContracts2023-03-3113264201ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3113264201ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3113264201ns10:OrdinaryShareClass12024-03-3113264201ns10:OrdinaryShareClass22024-03-31132642011ns10:Director12023-03-31132642011ns10:Director12022-03-31132642011ns10:Director12023-04-012024-03-31132642011ns10:Director12022-04-012023-03-31132642011ns10:Director12024-03-31132642011ns10:Director12023-03-31
REGISTERED NUMBER: 13264201 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

SPORTING GAME BIRDS LIMITED

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPORTING GAME BIRDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: D R Choat
Miss O F F Ross





REGISTERED OFFICE: The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ





REGISTERED NUMBER: 13264201 (England and Wales)





ACCOUNTANTS: RE Group Accountants Limited
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,000 16,000
Tangible assets 5 232,696 262,204
246,696 278,204

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 744,136 224,876
Investments 7 50 50
Cash at bank 26,145 124,262
775,331 354,188
CREDITORS
Amounts falling due within one year 8 707,533 426,880
NET CURRENT ASSETS/(LIABILITIES) 67,798 (72,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES 314,494 205,512

CREDITORS
Amounts falling due after more than one
year

9

(83,574

)

(64,818

)

PROVISIONS FOR LIABILITIES (48,387 ) (50,275 )
NET ASSETS 182,533 90,419

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 182,433 90,319
SHAREHOLDERS' FUNDS 182,533 90,419

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

BALANCE SHEET - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by:





D R Choat - Director


SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

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

1. STATUTORY INFORMATION

Sporting Game Birds 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on reducing balance, 20% on reducing balance and 15% 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.

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.

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 20,000
AMORTISATION
At 1 April 2023 4,000
Charge for year 2,000
At 31 March 2024 6,000
NET BOOK VALUE
At 31 March 2024 14,000
At 31 March 2023 16,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 380,691
Additions 67,171
Disposals (46,500 )
At 31 March 2024 401,362
DEPRECIATION
At 1 April 2023 118,487
Charge for year 59,479
Eliminated on disposal (9,300 )
At 31 March 2024 168,666
NET BOOK VALUE
At 31 March 2024 232,696
At 31 March 2023 262,204

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 513,400 90,638
Amounts owed by group undertakings 156,791 36,991
Other debtors 73,945 97,247
744,136 224,876

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 50 50

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,866 -
Hire purchase contracts (see note 10) 11,910 22,793
Trade creditors 19,550 15,830
Amounts owed to group undertakings 13,894 -
Taxation and social security 113,953 27,106
Other creditors 539,360 361,151
707,533 426,880

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 41,134 -
Hire purchase contracts (see note 10) 42,440 64,818
83,574 64,818

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

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

10. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Gross obligations repayable:
Within one year 16,233 28,644
Between one and five years 48,428 74,830
64,661 103,474

Finance charges repayable:
Within one year 4,323 5,851
Between one and five years 5,988 10,012
10,311 15,863

Net obligations repayable:
Within one year 11,910 22,793
Between one and five years 42,440 64,818
54,350 87,611

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
80 Ordinary A 1 80 80
20 Ordinary B 1 20 20
100 100

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
D R Choat
Balance outstanding at start of year 78,655 (148,734 )
Amounts advanced 125,861 389,794
Amounts repaid (147,876 ) (162,405 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 56,640 78,655

All amounts are repayable on demand and interest is charged on any debit balances at the applicable HMRC rate.

SPORTING GAME BIRDS LIMITED (REGISTERED NUMBER: 13264201)

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

13. ULTIMATE CONTROLLING PARTY

The controlling party is Choat Holdings Limited.

Choat Holdings Limited's registered office is The Maltings, Rosemary Lane, Halstead, Essex, United Kingdom, CO9 1HZ.