Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-292024-04-292023-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseNo description of principal activity33falsefalse 10098896 2023-04-30 2024-04-29 10098896 2022-04-30 2023-04-29 10098896 2024-04-29 10098896 2023-04-29 10098896 c:Director1 2023-04-30 2024-04-29 10098896 d:FurnitureFittings 2023-04-30 2024-04-29 10098896 d:FurnitureFittings 2024-04-29 10098896 d:FurnitureFittings 2023-04-29 10098896 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-30 2024-04-29 10098896 d:ComputerEquipment 2023-04-30 2024-04-29 10098896 d:ComputerEquipment 2024-04-29 10098896 d:ComputerEquipment 2023-04-29 10098896 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-30 2024-04-29 10098896 d:OwnedOrFreeholdAssets 2023-04-30 2024-04-29 10098896 d:CurrentFinancialInstruments 2024-04-29 10098896 d:CurrentFinancialInstruments 2023-04-29 10098896 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-29 10098896 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-29 10098896 d:RetainedEarningsAccumulatedLosses 2024-04-29 10098896 d:RetainedEarningsAccumulatedLosses 2023-04-29 10098896 c:FRS102 2023-04-30 2024-04-29 10098896 c:AuditExempt-NoAccountantsReport 2023-04-30 2024-04-29 10098896 c:FullAccounts 2023-04-30 2024-04-29 10098896 c:CompanyLimitedByGuarantee 2023-04-30 2024-04-29 10098896 e:PoundSterling 2023-04-30 2024-04-29 iso4217:GBP xbrli:pure

Registered number: 10098896










BURGHCLERE SPORTS CLUB LTD
(A company limited by guarantee)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 APRIL 2024

 
BURGHCLERE SPORTS CLUB LTD
 
(A company limited by guarantee)
REGISTERED NUMBER: 10098896

BALANCE SHEET
AS AT 29 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,150
4,850

  
3,150
4,850

Current assets
  

Stocks
  
1,000
1,000

Debtors: amounts falling due within one year
 5 
-
320

Cash at bank and in hand
 6 
9,370
13,197

  
10,370
14,517

Creditors: amounts falling due within one year
 7 
(33,312)
(35,621)

Net current liabilities
  
 
 
(22,942)
 
 
(21,104)

Total assets less current liabilities
  
(19,792)
(16,254)

  

Net liabilities
  
(19,792)
(16,254)


Capital and reserves
  

Profit and loss account
  
(19,792)
(16,254)

  
(19,792)
(16,254)


Page 1

 
BURGHCLERE SPORTS CLUB LTD
 
(A company limited by guarantee)
REGISTERED NUMBER: 10098896

BALANCE SHEET (CONTINUED)
AS AT 29 APRIL 2024

The directors consider 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 directors acknowledge their 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 27 January 2025.




A Timbrell
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BURGHCLERE SPORTS CLUB LTD

(A company limited by guarantee)
 

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

1.


General information

The company is limited by guarantee. Each member is liable for a maximum of £1. The company is incorporated in England and Wales and its registered office is Burghclere Sports Club, Harts Lane, Burghclere, RG20 9JD.

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

Revenue

Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from membership fees is recognised evenly over the membership year.
Revenue from bar and other sales is recognised as the sale is made to the member.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
BURGHCLERE SPORTS CLUB LTD

(A company limited by guarantee)
 

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

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees



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

Page 4

 
BURGHCLERE SPORTS CLUB LTD

(A company limited by guarantee)
 

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

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 30 April 2023
13,838
1,727
15,565



At 29 April 2024

13,838
1,727
15,565



Depreciation


At 30 April 2023
10,500
215
10,715


Charge for the year on owned assets
1,500
200
1,700



At 29 April 2024

12,000
415
12,415



Net book value



At 29 April 2024
1,838
1,312
3,150



At 29 April 2023
3,338
1,512
4,850


5.


Debtors

2024
2023
£
£


Trade debtors
-
320

-
320



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,370
13,197

9,370
13,197


Page 5

 
BURGHCLERE SPORTS CLUB LTD

(A company limited by guarantee)
 

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

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,431
3,916

Other taxation and social security
14,057
10,646

Other creditors
3,747
3,933

Accruals and deferred income
13,077
17,126

33,312
35,621




8.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 6