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Company Registration No. 03347650 (England and Wales)
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts for the year ended 31 December 2024
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Accounts Contents
Page
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Company Information for the year ended 31 December 2024
Directors
Mr G Martin Mr M Oakley Mr R Edge Mr T Richards Mr A Talton Dr K A Severn Mr M James Mrs C Malyon Mr M Young Mr C Barry Mr A Burrell
Secretary
Mr Richard Shaw
Company Number
03347650 (England and Wales)
Registered Office
THE HEXANGLE STONELEIGH PARK WARWICKSHIRE CV8 2LG ENGLAND
Accountants
FITZPATRICK OWEN ASSOCIATES LTD 41 Stanley Road Rugby Warwickshire CV21 3UE
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,669 
37,246 
Current assets
Debtors
454,365 
365,505 
Cash at bank and in hand
263,837 
257,466 
718,202 
622,971 
Creditors: amounts falling due within one year
(484,172)
(456,347)
Net current assets
234,030 
166,624 
Net assets
250,699 
203,870 
Capital and reserves
Profit and loss account
250,699 
203,870 
Shareholders' funds
250,699 
203,870 
For the year ending 31 December 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 February 2025 and were signed on its behalf by
Dr K A Severn Director Company Registration No. 03347650
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION is a private company, limited by shares, registered in England and Wales, registration number 03347650. The registered office is THE HEXANGLE, STONELEIGH PARK, WARWICKSHIRE, CV8 2LG, ENGLAND.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
30% reducing balance
Pension costs
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £7,138 (2023 :£6,746). The liabilities brought forward and carried forward are £907 and £1044 respectively.
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THE SPORTS AND PLAY CONSTRUCTION ASSOCIATION Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
8,960 
25,995 
82,576 
117,531 
Additions
- 
- 
1,575 
1,575 
Disposals
(8,960)
- 
(80,271)
(89,231)
At 31 December 2024
- 
25,995 
3,880 
29,875 
Depreciation
At 1 January 2024
1,772 
4,249 
74,264 
80,285 
Charge for the year
- 
6,374 
1,345 
7,719 
On disposals
(1,772)
- 
(73,026)
(74,798)
At 31 December 2024
- 
10,623 
2,583 
13,206 
Net book value
At 31 December 2024
- 
15,372 
1,297 
16,669 
At 31 December 2023
7,188 
21,746 
8,312 
37,246 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
415,216 
327,036 
Accrued income and prepayments
39,149 
38,469 
454,365 
365,505 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
61,654 
58,032 
Trade creditors
28,321 
21,569 
Taxes and social security
8,348 
7,005 
Other creditors
150 
150 
Accruals
1,858 
13,257 
Deferred income
383,841 
356,334 
484,172 
456,347 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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