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REGISTERED NUMBER: 10715040 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2024

FOR

MINISTRY FOUR ALL SPORT LTD

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024










Page

Chartered Accountants' Report 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 8


CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MINISTRY FOUR ALL SPORT LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MINISTRY FOUR ALL SPORT LTD for the year ended 29 April 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of MINISTRY FOUR ALL SPORT LTD, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MINISTRY FOUR ALL SPORT LTD and state those matters that we have agreed to state to the Board of Directors of MINISTRY FOUR ALL SPORT LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MINISTRY FOUR ALL SPORT LTD and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MINISTRY FOUR ALL SPORT LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MINISTRY FOUR ALL SPORT LTD. You consider that MINISTRY FOUR ALL SPORT LTD 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 financial statements of MINISTRY FOUR ALL SPORT LTD. 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 financial statements.






DPC Accountants Ltd
Stone House
Stone Road Business Park
Stoke-On-Trent
ST4 6SR


Date: .............................................

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

STATEMENT OF FINANCIAL POSITION
29 APRIL 2024

29.4.24 29.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 5 10,919 13,545

CURRENT ASSETS
Debtors 6 62,505 55,659
Cash at bank 10,874 4,489
73,379 60,148
CREDITORS
Amounts falling due within one year 7 (45,188 ) (33,891 )
NET CURRENT ASSETS 28,191 26,257
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,110

39,802

CREDITORS
Amounts falling due after more than one
year

8

(10,342

)

(8,472

)

PROVISIONS FOR LIABILITIES (2,730 ) (2,573 )
NET ASSETS 26,038 28,757

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 25,838 28,557
26,038 28,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 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.

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

STATEMENT OF FINANCIAL POSITION - continued
29 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





N W Sutton - Director


MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 APRIL 2024


1. STATUTORY INFORMATION

MINISTRY FOUR ALL SPORT LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10715040

Registered office: 37 Marsh Parade
Newcastle-Under-Lyme
Staffordshire
ST5 1BT

The Principle activity of the company during the year was the provision of sports, health and care services.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% straight line

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024


3. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024


3. ACCOUNTING POLICIES - continued

IMPAIRMENT OF FIXED ASSETS
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 30 April 2023 23,576
Additions 4,269
At 29 April 2024 27,845
DEPRECIATION
At 30 April 2023 10,031
Charge for year 6,895
At 29 April 2024 16,926
NET BOOK VALUE
At 29 April 2024 10,919
At 29 April 2023 13,545

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Directors' current accounts 62,505 55,659

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.4.24 29.4.23
£    £   
Bank loans and overdrafts 7,053 4,454
Trade creditors 2,106 -
Tax 29,258 24,902
Social security and other taxes 3,431 1,655
Accruals and deferred income 3,340 2,880
45,188 33,891

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.4.24 29.4.23
£    £   
Bank loans - 1-2 years 7,053 4,454
Bank loans - 2-5 years 3,289 4,018
10,342 8,472

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29 April 2024 and 29 April 2023:

29.4.24 29.4.23
£    £   
N W Sutton
Balance outstanding at start of year 21,634 23,116
Amounts advanced 38,835 36,933
Amounts repaid (38,893 ) (38,415 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,576 21,634

J M Askey
Balance outstanding at start of year 15,684 22,719
Amounts advanced 37,984 31,380
Amounts repaid (32,056 ) (38,415 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,612 15,684

S S Bradbury
Balance outstanding at start of year 18,340 16,888
Amounts advanced 35,183 33,617
Amounts repaid (34,206 ) (32,165 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,317 18,340

MINISTRY FOUR ALL SPORT LTD (REGISTERED NUMBER: 10715040)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 APRIL 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

By virtue of the loan accounts, a liability to taxation exists under section 455 of CTA 2010 in the sum of £21,095 which will be repaid or discharged when the loans are repaid. It is anticipated that the loans will be repaid within 9 months of the year end and so no provision has been made.