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Registration number: 12923424

Helsby Community Sports Club

(A company limited by guarantee)

Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 September 2024

 

Helsby Community Sports Club

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

Helsby Community Sports Club

Company Information

Directors

Mrs Julie Margaret Mann

Mr Christopher John Johnson

Mr Daniel Charles Bruce

Registered office

Sports Centre Callender Way
Helsby
Frodsham
Cheshire
WA6 0FX

 

Helsby Community Sports Club

(Registration number: 12923424)
Abridged Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

119,287

140,181

Investments

5

1

1

 

119,288

140,182

Current assets

 

Debtors

6

147,478

127,613

Cash at bank and in hand

 

50,515

75,893

 

197,993

203,506

Creditors: Amounts falling due within one year

-

(3)

Net current assets

 

197,993

203,503

Total assets less current liabilities

 

317,281

343,685

Creditors: Amounts falling due after more than one year

(33,070)

(68,952)

Accruals and deferred income

 

(11,341)

(9,296)

Net assets

 

272,870

265,437

Reserves

 

Other reserves

209,093

209,093

Retained earnings

63,777

56,344

Surplus

 

272,870

265,437

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

(Registration number: 12923424)
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 Christopher John Johnson
Director

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

 

Helsby Community Sports Club

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

1

General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

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.

 

Helsby Community Sports Club

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

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.

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 & Machinery

33% Straight Line Basis

Fixtures & Fittings

10% Straight Line Basis

Computer Equipment

20% Straight Line Basis

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

 

Helsby Community Sports Club

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

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

 

Helsby Community Sports Club

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

173,698

15,054

188,752

At 30 September 2024

173,698

15,054

188,752

Depreciation

At 1 October 2023

47,742

829

48,571

Charge for the year

20,443

451

20,894

At 30 September 2024

68,185

1,280

69,465

Carrying amount

At 30 September 2024

105,513

13,774

119,287

At 30 September 2023

125,956

14,225

140,181

5

Investments

Total
£

Cost or valuation

At 1 October 2023

1

Provision

Carrying amount

At 30 September 2024

1

At 30 September 2023

1

2024
£

2023
£

6

Debtors

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

 

Helsby Community Sports Club

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

7

Related party transactions

Summary of transactions with subsidiaries

Helsby Community Sports Club (Operations) Limited

Loans to related parties

2024

Subsidiary
£

Total
£

At start of period

99,744

99,744

Advanced

35,972

35,972

At end of period

135,716

135,716

2023

Subsidiary
£

Total
£

At start of period

24,027

24,027

Advanced

75,717

75,717

At end of period

99,744

99,744