Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-21falsefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-08-312true 15107535 2023-08-30 15107535 2023-08-31 2024-08-31 15107535 2022-08-31 2023-08-30 15107535 2024-08-31 15107535 c:Director1 2023-08-31 2024-08-31 15107535 d:CurrentFinancialInstruments 2024-08-31 15107535 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 15107535 d:ShareCapital 2024-08-31 15107535 d:RetainedEarningsAccumulatedLosses 2024-08-31 15107535 c:OrdinaryShareClass1 2023-08-31 2024-08-31 15107535 c:OrdinaryShareClass1 2024-08-31 15107535 c:OrdinaryShareClass2 2023-08-31 2024-08-31 15107535 c:OrdinaryShareClass2 2024-08-31 15107535 c:OrdinaryShareClass3 2023-08-31 2024-08-31 15107535 c:OrdinaryShareClass3 2024-08-31 15107535 c:FRS102 2023-08-31 2024-08-31 15107535 c:AuditExempt-NoAccountantsReport 2023-08-31 2024-08-31 15107535 c:FullAccounts 2023-08-31 2024-08-31 15107535 c:PrivateLimitedCompanyLtd 2023-08-31 2024-08-31 15107535 e:PoundSterling 2023-08-31 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15107535









INTERNATIONAL GREYHOUND SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2024

 
INTERNATIONAL GREYHOUND SERVICES LTD
REGISTERED NUMBER: 15107535

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
Note
£

Fixed assets
  

Investments
 4 
100

Current assets
  

Debtors: amounts falling due within one year
 5 
16,301

Cash at bank and in hand
  
3,698

  
19,999

Creditors: amounts falling due within one year
 6 
(27,967)

Net current (liabilities)
  
 
 
(7,968)

  

Net (liabilities)
  
(7,868)


Capital and reserves
  

Called up share capital 
  
300

Profit and loss account
  
(8,168)

  
(7,868)


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2025.




N T Corden
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
INTERNATIONAL GREYHOUND SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

International Greyhound Services Ltd is a private company limited by shares, registration number 15107535, and incorporated in England. Its registered office is Cromwell House, 68 West Gate, Mansfield, Nottinghamshire, NG18 1RR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

At the date of signing there is a degree of uncertainty about the full economic impact of the cost of living and the wider geo-political landscape. The directors continue to monitor the position closely, however they believe that the company will continue at an appropriate level of activity subject to their continued support and therefore continue to adopt the going concern basis.

Page 2

 
INTERNATIONAL GREYHOUND SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 3

 
INTERNATIONAL GREYHOUND SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

4.


Fixed asset investments





Trade investments

£





Additions
100



At 31 August 2024
100





5.


Debtors

2024
£


Amounts owed by group undertakings
10,000

Amounts owed by joint ventures and associated undertakings
6,001

Called up share capital not paid
300

16,301



6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to other participating interests
25,000

Other creditors
100

Accruals and deferred income
2,867

27,967


Page 4

 
INTERNATIONAL GREYHOUND SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

7.


Share capital

2024
£
Allotted, called up and partly paid


100 Ordinary A shares of £1.00 each
100
100 Ordinary B shares of £1.00 each
100
100 Ordinary C shares of £1.00 each
100

300

The above shares were issued at par on 31 August 2023.


 
Page 5