Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31Tennis Event Organiser2false2023-06-01false3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12597060 2023-06-01 2024-05-31 12597060 2022-06-01 2023-05-31 12597060 2024-05-31 12597060 2023-05-31 12597060 c:Director2 2023-06-01 2024-05-31 12597060 d:CurrentFinancialInstruments 2024-05-31 12597060 d:CurrentFinancialInstruments 2023-05-31 12597060 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12597060 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 12597060 d:ShareCapital 2024-05-31 12597060 d:ShareCapital 2023-05-31 12597060 d:RetainedEarningsAccumulatedLosses 2024-05-31 12597060 d:RetainedEarningsAccumulatedLosses 2023-05-31 12597060 c:OrdinaryShareClass1 2023-06-01 2024-05-31 12597060 c:OrdinaryShareClass1 2024-05-31 12597060 c:OrdinaryShareClass1 2023-05-31 12597060 c:FRS102 2023-06-01 2024-05-31 12597060 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 12597060 c:FullAccounts 2023-06-01 2024-05-31 12597060 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 12597060 2 2023-06-01 2024-05-31 12597060 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number:12597060














BATTLE OF THE BRITS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

 
BATTLE OF THE BRITS LTD
 

CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 
BATTLE OF THE BRITS LTD
REGISTERED NUMBER:12597060

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
-
4,952

Debtors: amounts falling due within one year
 4 
-
2,044

Cash at bank and in hand
  
11,316
24,092

  
11,316
31,088

Creditors: amounts falling due within one year
 5 
(11,305)
(31,286)

Net current assets/(liabilities)
  
 
 
11
 
 
(198)

Total assets less current liabilities
  
11
(198)

  

Net assets/(liabilities)
  
11
(198)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(89)
(298)

  
11
(198)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 January 2025.




J Murray
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BATTLE OF THE BRITS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Battle of the Brits Ltd is a limited liability company registered in England and Wales with its registered office at 17 Wheeler Avenue,Oxted,Surrey,RH8 9LF.

The princpal activity of the company is that of a Tennis Event organiser.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the assumption that the company is able to carry on
business into foreseeable future.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for events held in the period..

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 2

 
BATTLE OF THE BRITS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.9

Creditors

Short term creditors are measured at the transaction price.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
-
2,044

-
2,044



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,623
-

Other taxation and social security
13
-

Other creditors
320
320

Accruals and deferred income
8,349
30,966

11,305
31,286


Page 3

 
BATTLE OF THE BRITS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 4