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Company Registration No. 07481069 (England and Wales)
Budleigh Salterton Cricket Club Limited Unaudited accounts for the year ended 30 September 2024
Budleigh Salterton Cricket Club Limited Unaudited accounts Contents
Page
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Budleigh Salterton Cricket Club Limited Company Information for the year ended 30 September 2024
Directors
A P F Drodge J R Murphy W S H Roper
Company Number
07481069 (England and Wales)
Registered Office
Old School House Church Road Colaton Raleigh Sidmouth Devon EX10 0LL England
Accountants
Brambillow Accounting Ltd Brookhouse Cranoe Road Welham Leicestershire LE16 7UH
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Budleigh Salterton Cricket Club Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,987,230 
1,789,351 
Current assets
Inventories
9,431 
755 
Debtors
8,635 
93,408 
Cash at bank and in hand
90,094 
83,924 
108,160 
178,087 
Creditors: amounts falling due within one year
(156,757)
(158,732)
Net current (liabilities)/assets
(48,597)
19,355 
Total assets less current liabilities
1,938,633 
1,808,706 
Creditors: amounts falling due after more than one year
(188,954)
(191,245)
Net assets
1,749,679 
1,617,461 
Reserves
Capital contribution reserve
125,121 
125,121 
Profit and loss account
1,624,558 
1,492,340 
Members' funds
1,749,679 
1,617,461 
For the year ending 30 September 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 9 June 2025 and were signed on its behalf by
A P F Drodge Director Company Registration No. 07481069
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Budleigh Salterton Cricket Club Limited is a private company, limited by guarantee, registered in England and Wales, registration number 07481069. The registered office is Old School House, Church Road, Colaton Raleigh, Sidmouth, Devon, EX10 0LL, 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Land & buildings
in accordance with the property and at varying rates on cost
Plant & machinery
20% reducing balance
Computer equipment
20% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
1,808,602 
44,961 
- 
1,853,563 
Additions
113,270 
110,643 
4,903 
228,816 
At 30 September 2024
1,921,872 
155,604 
4,903 
2,082,379 
Depreciation
At 1 October 2023
30,322 
33,890 
- 
64,212 
Charge for the year
4,341 
25,615 
981 
30,937 
At 30 September 2024
34,663 
59,505 
981 
95,149 
Net book value
At 30 September 2024
1,887,209 
96,099 
3,922 
1,987,230 
At 30 September 2023
1,778,280 
11,071 
- 
1,789,351 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
60,697 
Trade debtors
4,802 
31,568 
Accrued income and prepayments
3,833 
1,143 
8,635 
93,408 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,052 
- 
Trade creditors
101,307 
142,981 
Taxes and social security
1,605 
- 
Other creditors
15,205 
10,000 
Accruals
31,297 
3,460 
Deferred income
2,291 
2,291 
156,757 
158,732 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
177,500 
177,500 
Deferred income
11,454 
13,745 
188,954 
191,245 
8
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.
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Budleigh Salterton Cricket Club Limited Notes to the Accounts for the year ended 30 September 2024
9
Average number of employees
During the year the average number of employees was 18 (2023: 0).
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