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Registration number: 12995340

Helsby Community Sports Club (Operations) Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 September 2024

 

Helsby Community Sports Club (Operations) Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

Helsby Community Sports Club (Operations) Limited

Company Information

Directors

Mrs Julie Margaret Mann

Mr Daniel Charles Bruce

Registered office

Sports Centre Callender Way
Helsby
Frodsham
Cheshire
WA6 0FX

 

Helsby Community Sports Club (Operations) Limited

(Registration number: 12995340)
Abridged Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

86,270

45,752

Current assets

 

Stocks

5

8,810

9,496

Debtors

6

13,364

33,512

Cash at bank and in hand

 

15,460

2,179

 

37,634

45,187

Prepayments and accrued income

 

1,077

2,425

Creditors: Amounts falling due within one year

(13,871)

(31,674)

Net current assets

 

24,840

15,938

Total assets less current liabilities

 

111,110

61,690

Creditors: Amounts falling due after more than one year

(135,716)

(115,400)

Accruals and deferred income

 

(69,533)

(1,263)

Net liabilities

 

(94,139)

(54,973)

Capital and reserves

 

Called up share capital

7

1

1

Retained earnings

(94,140)

(54,974)

Shareholders' deficit

 

(94,139)

(54,973)

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Helsby Community Sports Club (Operations) Limited

(Registration number: 12995340)
Abridged Balance Sheet as at 30 September 2024

Approved and authorised by the Board on 25 June 2025 and signed on its behalf by:
 

.........................................
Mrs Julie Margaret Mann
Director

.........................................
Mr Daniel Charles Bruce
Director

 

Helsby Community Sports Club (Operations) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sports Centre Callender Way
Helsby
Frodsham
Cheshire
WA6 0FX
England

These financial statements were authorised for issue by the Board on 25 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Helsby Community Sports Club (Operations) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

25% Straight Line Basis

Fixtures and Fittings

10% Sraight Line Basis

Computer Equipment

20% Sraight Line Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Helsby Community Sports Club (Operations) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2023 - 20).

 

Helsby Community Sports Club (Operations) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

22,094

47,999

70,093

Additions

757

55,036

55,793

At 30 September 2024

22,851

103,035

125,886

Depreciation

At 1 October 2023

3,863

20,478

24,341

Charge for the year

3,442

11,833

15,275

At 30 September 2024

7,305

32,311

39,616

Carrying amount

At 30 September 2024

15,546

70,724

86,270

At 30 September 2023

18,231

27,521

45,752

5

Stocks

2024
£

2023
£

Other inventories

8,810

9,496

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

       
 

Helsby Community Sports Club (Operations) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2024

8

Related party transactions

Summary of transactions with parent

Helsby Community Sports Club

Loans from related parties

2024

Parent
£

Total
£

At start of period

99,744

99,744

Advanced

35,972

35,972

At end of period

135,716

135,716

2023

Parent
£

Total
£

At start of period

24,027

24,027

Advanced

75,717

75,717

At end of period

99,744

99,744