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Registered Number: 07648033
England and Wales

 

 

 

CONCRETE SPORTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Ralf Ganza
Stephanie Rose
Registered Number 07648033
Registered Office 10 Banks Road
Heswall
Wirral
CH60 9JS
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial year was that of the manufacture of concrete sports equipment
Directors
The directors who served the company throughout the year were as follows:
Ralf Ganza
Stephanie Rose
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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


----------------------------------
Ralf Ganza
Director

Date approved: 08 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 15,937    18,187 
Tangible fixed assets 4 151,031    148,118 
166,968    166,305 
Current assets      
Stocks 5 34,600    15,000 
Debtors: amounts falling due within one year 6 92,738    85,417 
Cash at bank and in hand 12,514    38,738 
139,852    139,155 
Creditors: amount falling due within one year 7 (164,290)   (130,877)
Net current assets (24,438)   8,278 
 
Total assets less current liabilities 142,530    174,583 
Creditors: amount falling due after more than one year 8 (132,187)   (155,415)
Provisions for liabilities 9 4,517    4,174 
Net assets 14,860    23,342 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 14,760    23,242 
Shareholders' funds 14,860    23,342 
 


For the year ended 31 May 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 08 January 2025 and were signed on its behalf by:


-------------------------------
Ralf Ganza
Director
3
General Information
Concrete Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 07648033, registration address 10 Banks Road, Heswall, Wirral, CH60 9JS.

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.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
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 33% Straight Line
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.

Average number of employees


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

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 45,000    45,000 
Additions  
Disposals  
At 31 May 2024 45,000    45,000 
Amortisation
At 01 June 2023 26,813    26,813 
Charge for year 2,250    2,250 
On disposals  
At 31 May 2024 29,063    29,063 
Net book values
At 31 May 2024 15,937    15,937 
At 31 May 2023 18,187    18,187 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 June 2023 142,812    18,908    6,700    981    5,325    174,726 
Additions     4,800      960    5,760 
Disposals          
At 31 May 2024 142,812    18,908    11,500    981    6,285    180,486 
Depreciation
At 01 June 2023   16,652    3,873    758    5,325    26,608 
Charge for year   564    1,907    56    320    2,847 
On disposals          
At 31 May 2024   17,216    5,780    814    5,645    29,455 
Net book values
Closing balance as at 31 May 2024 142,812    1,692    5,720    167    640    151,031 
Opening balance as at 01 June 2023 142,812    2,256    2,827    223      148,118 


5.

Stocks

2024
£
  2023
£
Stocks 34,600    15,000 
34,600    15,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 32,034    29,056 
Other Debtors 60,704    56,361 
92,738    85,417 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 86,884    33,749 
Bank Loans & Overdrafts 23,944    21,914 
Taxation and Social Security 47,725    44,822 
Other Creditors 5,737    30,392 
164,290    130,877 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 132,187    155,415 
132,187    155,415 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax (4,517)   (4,174)
(4,517)   (4,174)

4