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Registered Number: 09930985
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

CLUBGREEN LIMITED

Directors Mr A Cipullo
Mr P Cipullo
Mr P Aina
Mr M Gaudelli
Registered Number 09930985
Registered Office 3 Park Court
Pyrford Road
West Byfleet
Surrey
KT146SD
Accountants Sole Associates SVR Limited
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
Secretary Sole Associates SVR Ltd Limited
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 April 2024
Directors
The directors who served the company throughout the year were as follows:
Mr A Cipullo
Mr P Cipullo
Mr P Aina
Mr M Gaudelli

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr A Cipullo
Director

Date approved: 20 December 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Clubgreen Limited for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Clubgreen Limited for the year ended 30 April 2024 which comprise the Income Statement, the Statement of Financial Position 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 Clubgreen Limited, as a body, in accordance with the terms of our engagement letter dated 14 August 2024 Our work has been undertaken solely to prepare for your approval the accounts of Clubgreen Limited and state those matters that we have agreed to state to the Board of Directors of Clubgreen 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 Clubgreen Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Clubgreen 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 Clubgreen Limited. You consider that Clubgreen 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 Clubgreen 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
30 April 2024



....................................................
Sole Associates SVR Ltd
Sole Associates SVR Limited

3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
20 December 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 241,399    104,174 
241,399    104,174 
Current assets      
Stocks 5 802,721    552,721 
Debtors: amounts falling due within one year 6 930,706    1,219,624 
Cash at bank and in hand 213,184    543,206 
1,946,611    2,315,551 
Creditors: amount falling due within one year 7 (542,286)   (996,680)
Net current assets 1,404,325    1,318,871 
 
Total assets less current liabilities 1,645,724    1,423,045 
Creditors: amount falling due after more than one year 8 (101,493)  
Provisions for liabilities 9 (57,265)   (26,044)
Net assets 1,486,966    1,397,001 
 

Capital and reserves
     
Called up share capital 10 200    200 
Profit and loss account 1,486,766    1,396,801 
Shareholders' funds 1,486,966    1,397,001 
 


For the year ended 30 April 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 financial statements were approved by the board of directors on 20 December 2024 and were signed on its behalf by:


-------------------------------
Mr A Cipullo
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2022 150  832,965  833,115 
Profit for the year 789,577  789,577 
Total comprehensive income for the year 789,577  789,577 
Dividends (225,741) (225,741)
Other equity share capital 50  50 
Total investments by and distributions to owners 50  (225,741) (225,691)
At 30 April 2023 200  1,396,801  1,397,001 
At 01 May 2023 150  1,396,801  1,396,951 
Profit for the year 251,693  251,693 
Total comprehensive income for the year 251,693  251,693 
Dividends (161,728) (161,728)
Other equity share capital 50  50 
Total investments by and distributions to owners 50  (161,728) (161,678)
At 30 April 2024 200  1,486,766  1,486,966 
5
General Information
Clubgreen Limited is a private company, limited by shares, registered in England and Wales, registration number 09930985, registration address 3 Park Court, Pyrford Road, West Byfleet, Surrey, KT146SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 37,500    36,015 
Directors Pension Contributions 35,058    33,656 
Directors health insurance 27,250    19,951 
99,808    89,622 

3.

Average number of employees


Average number of employees during the year was 28 (2023 : 25).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 May 2023 76,428    29,847    41,016    15,247    6,982    169,520 
Additions 17,362    136,468    1,044    31,101      185,975 
Disposals          
At 30 April 2024 93,790    166,315    42,060    46,348    6,982    355,495 
Depreciation
At 01 May 2023 20,526    12,219    23,691    6,346    2,564    65,346 
Charge for year 16,023    20,344    4,835    6,443    1,105    48,750 
On disposals          
At 30 April 2024 36,549    32,563    28,526    12,789    3,669    114,096 
Net book values
Closing balance as at 30 April 2024 57,241    133,752    13,534    33,559    3,313    241,399 
Opening balance as at 01 May 2023 55,902    17,628    17,325    8,901    4,418    104,174 


5.

Stocks

2024
£
  2023
£
Finished Goods 802,721    552,721 
802,721    552,721 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 633,496    1,003,982 
Provision for Doubtful Debts (55,316)   (36,868)
Prepayments & Accrued Income 19,392    18,229 
Other Debtors 8,350    110,763 
Amounts due from related parties 324,784    123,518 
930,706    1,219,624 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 162,530    57,870 
Other loans 6,691    85,314 
Corporation Tax 29,704    257,083 
PAYE & Social Security 8,413    6,772 
Accrued Expenses 6,150    13,087 
Other Creditors 5,282    9,024 
Obligations under HP/Financial Leases 15,988   
Wages & Salaries Control Account   47,849 
Directors' Current Accounts 215,779    272,413 
VAT 91,749    247,268 
542,286    996,680 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases 101,493   
101,493   

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 57,265    26,044 
57,265    26,044 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
150 Class A shares of £1.00 each 150    150 
50,000 Class B shares of £0.001 each 50    50 
200    200 

11.

Parent Company

The Parent Company is Clubgreen Holdings Limited, a Company incorporated in England and Wales.
6