Registered number
04976257
Pass Sport Control Limited
Filleted Accounts
5 April 2024
Pass Sport Control Limited
Registered number: 04976257
Balance Sheet
as at 5 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 530 1,060
Current assets
Debtors 4 5,860 3,808
Cash at bank and in hand 19,445 28,171
25,305 31,979
Creditors: amounts falling due within one year 5 (19,319) (22,401)
Net current assets 5,986 9,578
Total assets less current liabilities 6,516 10,638
Creditors: amounts falling due after more than one year 6 (7,639) (11,911)
Net liabilities (1,123) (1,273)
Capital and reserves
Called up share capital 100 100
Profit and loss account (1,223) (1,373)
Shareholders' funds (1,123) (1,273)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Neal
Director
Approved by the board on 3 January 2025
Pass Sport Control Limited
Notes to the Accounts
for the year ended 5 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 6 April 2023 2,120
At 5 April 2024 2,120
Depreciation
At 6 April 2023 1,060
Charge for the year 530
At 5 April 2024 1,590
Net book value
At 5 April 2024 530
At 5 April 2023 1,060
4 Debtors 2024 2023
£ £
Trade debtors 4,466 2,414
Other debtors 1,394 1,394
5,860 3,808
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 185 15
Trade creditors 5,614 7,646
Taxation and social security costs 1,269 540
Other creditors 12,251 14,200
19,319 22,401
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,639 11,911
7 Other information
Pass Sport Control Limited is a private company limited by shares and incorporated in England. Its registered office is:
43 Lambs Farm Road
Horsham
RH12 4DB
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