Company Registration No. 07164624 (England and Wales)
England Touch Association Limited
Unaudited accounts
for the year ended 30 September 2024
England Touch Association Limited
Unaudited accounts
Contents
England Touch Association Limited
Company Information
for the year ended 30 September 2024
Directors
Mr J A Conway
Mr F W Tenbroeke
Mr T Loveridge
Ms E Beredugo
Mr G Karikari
Ms Sarah Bellow
Mr Vincent Patrick Mayne
Company Number
07164624 (England and Wales)
Registered Office
8 Clappentail Park
Lyme Regis
Dorset
DT7 3NB
United Kingdom
Accountants
ST Accountancy Ltd
8 Clappentail Park
Lyme Regis
Dorset
DT7 3NB
England Touch Association Limited
Statement of financial position
as at 30 September 2024
Cash at bank and in hand
96,723
38,966
Creditors: amounts falling due within one year
(106,200)
(70,822)
Net current assets
40,648
10,825
Profit and loss account
40,648
10,825
Members' funds
40,648
10,825
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 13 June 2025 and were signed on its behalf by
Mr T Loveridge
Director
Company Registration No. 07164624
England Touch Association Limited
Notes to the Accounts
for the year ended 30 September 2024
England Touch Association Limited is a private company, limited by guarantee, registered in England and Wales, registration number 07164624. The registered office is 8 Clappentail Park, Lyme Regis, Dorset, DT7 3NB, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
25% straight line
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.
Trade debtors & doubtful debt provisions
Trade debtors are initially recognised at the transaction price upon the provision of goods or services to customers inclusive of any applicable taxes. Trade debtors are subsequently measured at the transaction price less any impairment provision.
Provisions for impairment of trade debtors are recognised when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. Such evidence may include significant financial difficulties of the debtor, default in payment, or indications that the debtor is unlikely to pay within the specified credit terms.
The amount of the provision is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows. The carrying amount of the provision is reversed if the impairment no longer exists or decreases in subsequent periods.
Deferred income is recognised initially as a liability on the balance sheet when the consideration is received or receivable before the related goods or services are delivered. Deferred income is subsequently recognised as revenue when the performance obligations associated with the consideration received are satisfied. Revenue is recognised either over time as the services are provided or at a point in time when control of goods or services transfers to the customer, in accordance with the terms of the underlying contracts.
England Touch Association Limited
Notes to the Accounts
for the year ended 30 September 2024
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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.
4
Tangible fixed assets
Plant & machinery
At 30 September 2024
2,979
At 30 September 2024
2,979
Amounts falling due within one year
Trade debtors
22,454
14,093
Deferred tax asset
5,415
17,137
Accrued income and prepayments
16,191
3,906
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
18,177
26,182
Taxes and social security
2,121
948
Deferred income
42,402
43,442
England Touch Association Limited
Notes to the Accounts
for the year ended 30 September 2024
7
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.
8
Transactions with related parties
Perfect Motion Events Ltd (PM), owned by Chris Simon supplied England Touch Association Ltd (ETA) equipment storage to the value of £2,080 for the year (£2,347 FY23). A further £1,520 for storage, distribution and equipment hire related to the World Cup was charged to the ETA but funded by the Federation of International Touch via its event fee.
PM paid ETA £240 during the year for the affiliation of a Touch league.
ST Accountancy Ltd, owned by Sarah Tenbroeke, wife of ETA Finance Director Felix Tenbroeke, provided accountancy and related services totaling £1,878 during FY24 (£1,737 FY23).
Pro Touch Events Ltd, 50% owned by Felix Tenbroeke, paid ETA £200 for the affiliation of an event during the year.
9
Average number of employees
During the year the average number of employees was 3 (2023: 2).