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Company Registration No. 05199087 (England and Wales)
Pure Sport Hospitality Limited Unaudited accounts for the year ended 30 June 2024
Pure Sport Hospitality Limited Unaudited accounts Contents
Page
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Pure Sport Hospitality Limited Company Information for the year ended 30 June 2024
Director
Jonathan Leslie Sexstone
Company Number
05199087 (England and Wales)
Registered Office
17-19 Berkeley Square Bristol BS8 1HB England
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pure Sport Hospitality Limited for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pure Sport Hospitality Limited for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL 20 March 2025
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Pure Sport Hospitality Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,161 
7,020 
Current assets
Debtors
535,946 
398,885 
Cash at bank and in hand
151,100 
171,245 
687,046 
570,130 
Creditors: amounts falling due within one year
(650,901)
(514,840)
Net current assets
36,145 
55,290 
Total assets less current liabilities
37,306 
62,310 
Creditors: amounts falling due after more than one year
(45,467)
(79,543)
Provisions for liabilities
Deferred tax
(220)
(1,334)
Net liabilities
(8,381)
(18,567)
Capital and reserves
Called up share capital
140 
140 
Share premium
19,960 
19,960 
Capital redemption reserve
60 
60 
Profit and loss account
(28,541)
(38,727)
Shareholders' funds
(8,381)
(18,567)
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 24 March 2025 and were signed on its behalf by
Jonathan Leslie Sexstone Director Company Registration No. 05199087
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Pure Sport Hospitality Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Pure Sport Hospitality Limited is a private company, limited by shares, registered in England and Wales, registration number 05199087. The registered office is 17-19 Berkeley Square, Bristol, BS8 1HB, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
3 years straight line
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Pure Sport Hospitality Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
29,423 
18,361 
47,784 
Additions
386 
- 
386 
At 30 June 2024
29,809 
18,361 
48,170 
Depreciation
At 1 July 2023
24,172 
16,592 
40,764 
Charge for the year
4,764 
1,481 
6,245 
At 30 June 2024
28,936 
18,073 
47,009 
Net book value
At 30 June 2024
873 
288 
1,161 
At 30 June 2023
5,251 
1,769 
7,020 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
376,266 
218,140 
Amounts due from group undertakings etc.
37,800 
37,800 
Accrued income and prepayments
58,488 
79,553 
Other debtors
47,396 
47,396 
519,950 
382,889 
Amounts falling due after more than one year
Other debtors
15,996 
15,996 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
24,800 
24,800 
VAT
60,795 
40,635 
Trade creditors
178,294 
139,973 
Taxes and social security
19,152 
25,932 
Other creditors
2,236 
2,657 
Accruals
200,409 
199,763 
Deferred income
165,215 
81,080 
650,901 
514,840 
Included within corporation tax is £15,996 s455 tax charge on the overdrawn directors loan account (see note 12).
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
45,467 
70,267 
Loans from directors
- 
9,276 
45,467 
79,543 
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Pure Sport Hospitality Limited Notes to the Accounts for the year ended 30 June 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
140 Ordinary shares of £1 each
140 
140 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
general loan outstanding
47,396 
- 
- 
47,396 
47,396 
- 
- 
47,396 
The balance outstanding at the balance sheet date is an interest free loan issued by the company that is repayable upon demand. s455 corporation tax has been provided for on the balance in full.
10
Transactions with related parties
At the balance sheet date the company was owed £36,000 (2023: £36,000) by Pure Spaces Ltd ( 09606792), a company under common control. At the balance sheet date the company was owed £1,800 (2023: £1,800) by Pure Staffing Ltd ( 09574003), a company under common control.
11
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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