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REGISTERED NUMBER: 07118105 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30th June 2024

for

Organised Kaos Youth Circus Ltd

Organised Kaos Youth Circus Ltd (Registered number: 07118105)






Contents of the Financial Statements
for the Year Ended 30th June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Organised Kaos Youth Circus Ltd

Company Information
for the Year Ended 30th June 2024







DIRECTORS: Ms N Hemsley-Cole
Mrs R S Davies
P Gordon Andrews
Cllr S E M Sunderland





SECRETARY: Cllr S E M Sunderland





REGISTERED OFFICE: Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB





REGISTERED NUMBER: 07118105 (England and Wales)





ACCOUNTANTS: Ashmole & Co
Chartered Certified Accountants
Castle House
High Street
Ammanford
Carmarthenshire
SA18 2NB

Organised Kaos Youth Circus Ltd (Registered number: 07118105)

Abridged Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 94,956 102,377

CURRENT ASSETS
Debtors 13,151 8,743
Cash at bank and in hand 17,475 30,100
30,626 38,843
CREDITORS
Amounts falling due within one year (34,070 ) (31,273 )
NET CURRENT (LIABILITIES)/ASSETS (3,444 ) 7,570
TOTAL ASSETS LESS CURRENT LIABILITIES 91,512 109,947

CREDITORS
Amounts falling due after more than one
year

(7,071

)

(9,302

)
NET ASSETS 84,441 100,645

RESERVES
Other reserves 48,071 51,121
Income and expenditure account 36,370 49,524
84,441 100,645

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 surplus or deficit 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.

Organised Kaos Youth Circus Ltd (Registered number: 07118105)

Abridged Balance Sheet - continued
30th June 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 5th December 2024 and were signed on its behalf by:





P Gordon Andrews - Director


Organised Kaos Youth Circus Ltd (Registered number: 07118105)

Notes to the Financial Statements
for the Year Ended 30th June 2024

1. STATUTORY INFORMATION

Organised Kaos Youth Circus Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 4% on cost
Plant and machinery - 20% on cost and 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

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 balance sheet date.


Organised Kaos Youth Circus Ltd (Registered number: 07118105)

Notes to the Financial Statements - continued
for the Year Ended 30th June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Grants
Grants received in relation to capital expenditure are amortised in accordance with the specific clawback provisions specified by the grant provider.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st July 2023 242,067
Additions 499
At 30th June 2024 242,566
DEPRECIATION
At 1st July 2023 139,690
Charge for year 7,920
At 30th June 2024 147,610
NET BOOK VALUE
At 30th June 2024 94,956
At 30th June 2023 102,377