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Company Registration No. 07227835 (England and Wales)
Beluga Sports Holdings Limited Unaudited accounts for the year ended 30 April 2024
Beluga Sports Holdings Limited Unaudited accounts Contents
Page
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Beluga Sports Holdings Limited Company Information for the year ended 30 April 2024
Directors
J.D.Loher D.Loher
Company Number
07227835 (England and Wales)
Registered Office
103 High Street Waltham Cross Herts EN8 7AN United Kingdom
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Beluga Sports Holdings Limited for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beluga Sports Holdings Limited for the year ended 30 April 2024 as set out on pages 5 - 8 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Beluga Sports Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 31 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Beluga Sports Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Beluga Sports Holdings Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beluga Sports Holdings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Beluga Sports Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Beluga Sports Holdings Limited. You consider that Beluga Sports Holdings Limited 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 accounts of Beluga Sports Holdings Limited. 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 accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 27 January 2025
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Beluga Sports Holdings Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
167,113 
178,316 
Tangible assets
3,873 
4,661 
170,986 
182,977 
Current assets
Debtors
114,050 
114,050 
Cash at bank and in hand
245 
1,034 
114,295 
115,084 
Creditors: amounts falling due within one year
(386,422)
(381,785)
Net current liabilities
(272,127)
(266,701)
Total assets less current liabilities
(101,141)
(83,724)
Creditors: amounts falling due after more than one year
(34,845)
(38,399)
Net liabilities
(135,986)
(122,123)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(135,987)
(122,124)
Shareholders' funds
(135,986)
(122,123)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by
J.D.Loher Director Company Registration No. 07227835
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Beluga Sports Holdings Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Beluga Sports Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 07227835. The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
The directors, having considered the net liability position of the company and made due enquiries, continue to adopt the going concern basis in preparing the financial statements as they will support the company and believe the company will continue in operation for the foreseeable future.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
224,061 
At 30 April 2024
224,061 
Amortisation
At 1 May 2023
45,745 
Charge for the year
11,203 
At 30 April 2024
56,948 
Net book value
At 30 April 2024
167,113 
At 30 April 2023
178,316 
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Beluga Sports Holdings Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2023
7,879 
At 30 April 2024
7,879 
Depreciation
At 1 May 2023
3,218 
Charge for the year
788 
At 30 April 2024
4,006 
Net book value
At 30 April 2024
3,873 
At 30 April 2023
4,661 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
114,050 
114,050 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,555 
5,555 
Trade creditors
720 
- 
Taxes and social security
- 
1,016 
Other creditors
25,469 
25,469 
Loans from directors
353,958 
349,025 
Accruals
720 
720 
386,422 
381,785 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
34,845 
38,399 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Transactions with related parties
The company was under the control of Mr. J.D.Loher throughout the current year. Mr.J.D.Loher is personally interested in 100% of the company's share capital.
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Beluga Sports Holdings Limited Notes to the Accounts for the year ended 30 April 2024
11
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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