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Yateley United Community Centre Ltd

Registered Number
14312717
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Yateley United Community Centre Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

M Hutchison
S Ive
R Pascoe
D Robson

Registered Address

Lcp Accounting, The Rectory Rooms Glaston Hill Road
Eversley
Hook
RG27 0LX

Place of Business

Sean Devereux Park

Chandlers Lane

Yateley

Hants

GU46 7SS


Registered Number

14312717 (England and Wales)
Yateley United Community Centre Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,6212,269
1,6212,269
Current assets
Stocks3,8952,684
Debtors510,6517,365
Cash at bank and on hand2,45213,882
16,99823,931
Creditors amounts falling due within one year6(30,500)(33,057)
Net current assets (liabilities)(13,502)(9,126)
Total assets less current liabilities(11,881)(6,857)
Creditors amounts falling due after one year7(17,429)(5,488)
Net assets(29,310)(12,345)
Capital and reserves
Profit and loss account(29,310)(12,345)
Reserves(29,310)(12,345)
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2025, and are signed on its behalf by:
M Hutchison
Director
Registered Company No. 14312717
Yateley United Community Centre Ltd
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee without share capital and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Going concern
The company will have continued financial support from Yateley United Football Club therefore, the company continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Plant and machinery4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

20242023
Average number of employees during the year513
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 232,570
At 31 August 242,570
Depreciation and impairment
At 01 September 23301
Charge for year648
At 31 August 24949
Net book value
At 31 August 241,621
At 31 August 232,269
5.Debtors: amounts due within one year

2024

2023

££
Other debtors7,2614,514
Prepayments and accrued income3,3902,851
Total10,6517,365
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,76326,211
Taxation and social security5,145-
Other creditors163-
Accrued liabilities and deferred income17,4296,846
Total30,50033,057
7.Creditors: amounts due after one year

2024

2023

££
Other creditors17,4295,488
Total17,4295,488
8.Related party transactions
During the year under review, the company has made rent payments totaling £10,000 (2023 - £4,000) to Yateley United Football Club, for use of freehold property by the company, which is an unincorporated association of which the directors have personal interests. At the end of year the company owed £16,929 (2023 - £5,488) to Yateley United Football Club.