Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 04262190 Mr Peter Gordon Mr Eric Tocher Mr Greg McLean Mr Greg McLean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04262190 2023-04-30 04262190 2024-04-30 04262190 2023-05-01 2024-04-30 04262190 frs-core:CurrentFinancialInstruments 2024-04-30 04262190 frs-core:Non-currentFinancialInstruments 2024-04-30 04262190 frs-core:PlantMachinery 2024-04-30 04262190 frs-core:PlantMachinery 2023-05-01 2024-04-30 04262190 frs-core:PlantMachinery 2023-04-30 04262190 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 04262190 frs-bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 04262190 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 04262190 frs-bus:SmallEntities 2023-05-01 2024-04-30 04262190 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 04262190 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 04262190 frs-bus:Director1 2023-05-01 2024-04-30 04262190 frs-bus:Director2 2023-05-01 2024-04-30 04262190 frs-bus:Director3 2023-05-01 2024-04-30 04262190 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 04262190 frs-countries:EnglandWales 2023-05-01 2024-04-30 04262190 2022-04-30 04262190 2023-04-30 04262190 2022-05-01 2023-04-30 04262190 frs-core:CurrentFinancialInstruments 2023-04-30 04262190 frs-core:Non-currentFinancialInstruments 2023-04-30 04262190 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 04262190
The Liverpool Old Boys' Amateur Football League Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04262190
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 458 610
458 610
CURRENT ASSETS
Debtors 5 584 -
Cash at bank and in hand 9,848 8,459
10,432 8,459
Creditors: Amounts Falling Due Within One Year 6 (664 ) (3,311 )
NET CURRENT ASSETS (LIABILITIES) 9,768 5,148
TOTAL ASSETS LESS CURRENT LIABILITIES 10,226 5,758
Creditors: Amounts Falling Due After More Than One Year 7 (927 ) -
NET ASSETS 9,299 5,758
Income and Expenditure Account 9,299 5,758
MEMBERS' FUNDS 9,299 5,758
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Peter Gordon
Director
23/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Liverpool Old Boys' Amateur Football League Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04262190 . The registered office is 31 Mostyn Avenue, Garston, Liverpool, L19 4UL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: )
5 -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2023 7,655
As at 30 April 2024 7,655
Depreciation
As at 1 May 2023 7,045
Provided during the period 152
As at 30 April 2024 7,197
Net Book Value
As at 30 April 2024 458
As at 1 May 2023 610
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 584 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,527
Other creditors 664 784
664 3,311
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 927 -
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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