Acorah Software Products - Accounts Production 16.2.800 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 05203432 Mr Mark Dudley Miss Tania Sellars iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05203432 2023-08-31 05203432 2024-08-31 05203432 2023-09-01 2024-08-31 05203432 frs-core:PlantMachinery 2023-09-01 2024-08-31 05203432 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 05203432 frs-bus:CompanyLimitedByGuarantee 2023-09-01 2024-08-31 05203432 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 05203432 frs-bus:SmallEntities 2023-09-01 2024-08-31 05203432 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05203432 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05203432 frs-bus:Director1 2023-09-01 2024-08-31 05203432 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 05203432 frs-countries:EnglandWales 2023-09-01 2024-08-31 05203432 2022-08-31 05203432 2023-08-31 05203432 2022-09-01 2023-08-31 05203432 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 05203432
Chipping Sodbury Motocross Club
ABRIDGED Financial Statements
For The Year Ended 31 August 2024
Whittaker Gregory & Co Ltd
21 Horse Street
Chipping Sodbury
Bristol
BS37 6DA
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 05203432
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 715 841
715 841
CURRENT ASSETS
Cash at bank and in hand 14,862 14,027
14,862 14,027
Creditors: Amounts Falling Due Within One Year (479 ) (399 )
NET CURRENT ASSETS (LIABILITIES) 14,383 13,628
TOTAL ASSETS LESS CURRENT LIABILITIES 15,098 14,469
NET ASSETS 15,098 14,469
Income and Expenditure Account 15,098 14,469
MEMBERS' FUNDS 15,098 14,469
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mark Dudley
Director
03/03/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Chipping Sodbury Motocross Club is a private company, limited by guarantee, incorporated in England & Wales, registered number 05203432 . The registered office is 63 Glenfall, Yate, Bristol, South Glostershire, BS37 4LY.
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 15% Written Down Value
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 September 2023 2,300
As at 31 August 2024 2,300
Depreciation
As at 1 September 2023 1,459
Provided during the period 126
As at 31 August 2024 1,585
Net Book Value
As at 31 August 2024 715
As at 1 September 2023 841
5. 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.
Page 2