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Registered number: 09431870










SPORTS CAMPS UK LTD
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024




















 
SPORTS CAMPS UK LTD
 
 
Company Information


Directors
D Bertram (appointed 21 May 2024)
B Doyle (appointed 20 February 2024)
S A Duvall 
J T Hoeveler (appointed 20 February 2024)
B Trembath 
C Trembath (resigned 30 September 2024)
R Mace (resigned 20 February 2024)
M A Hobson (resigned 20 February 2024)
D Hobson (resigned 30 September 2024)




Registered number
09431870



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW




Independent auditors
Sayers Butterworth LLP
Chartered Accountants & Statutory Auditor

3rd Floor

12 Gough Square

London

EC4A 3DW





 
SPORTS CAMPS UK LTD
Registered number: 09431870

Balance Sheet
As at 31 December 2024

31 December
Unaudited
30 September
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,232,322
458,637

Cash at bank and in hand
  
321,134
729,319

  
1,553,456
1,187,956

Creditors: amounts falling due within one year
 5 
(535,647)
(723,869)

Net current assets
  
 
 
1,017,809
 
 
464,087

Total assets less current liabilities
  
1,017,809
464,087

  

Net assets
  
1,017,809
464,087


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,017,709
463,987

  
1,017,809
464,087


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 25 July 2025.




D Bertram
Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
SPORTS CAMPS UK LTD
 
 
 
Notes to the Financial Statements
For the Period Ended 31 December 2024

1.


General information

Sports Camps UK Ltd is a private company limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The Company's principal activity is the provision of technical and vocational secondary education through camps for students.
These financial statements are for the 15 month period from 1 October 2023 to 31 December 2024. The comparatives are for the year ended 30 September 2023.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
SPORTS CAMPS UK LTD
 
 
 
Notes to the Financial Statements
For the Period Ended 31 December 2024

2.Accounting policies (continued)

 
2.3

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:
Revenue from the sale of merchandise and tuck shops is recognised at the point of sale.
Revenue from the provision of camps and tours is recognised at the point which the event takes place. In the event of cancellation non-refundable deposits are recognised at the date of cancellation. 

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.

Page 3

 
SPORTS CAMPS UK LTD
 
 
 
Notes to the Financial Statements
For the Period Ended 31 December 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Page 4

 
SPORTS CAMPS UK LTD
 
 
 
Notes to the Financial Statements
For the Period Ended 31 December 2024

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including directors, during the period was 11 (2023 - 35).


4.


Debtors

31 December
Unaudited
30 September
2024
2023
£
£


Trade debtors
137,503
6,219

Amounts owed by group undertakings
845,996
399,405

Other debtors
59,611
-

Prepayments and accrued income
189,212
53,013

1,232,322
458,637



5.


Creditors: Amounts falling due within one year

31 December
Unaudited
30 September
2024
2023
£
£

Trade creditors
86,048
371,936

Corporation tax
147,659
99,228

Other taxation and social security
1,386
89,925

Other creditors
4,091
51,448

Accruals and deferred income
296,463
111,332

535,647
723,869


Page 5

 
SPORTS CAMPS UK LTD
 
 
 
Notes to the Financial Statements
For the Period Ended 31 December 2024

6.


Related party transactions

The Company has adopted the exemption permitted by paragraph 33.1A of IFRS 102 and has not disclosed transactions with other group members, where the group members are wholly owned.


7.


Controlling party

The parent undertaking of the smallest group of which Sports Camps UK Ltd is a member and consolidated financial statements are prepared is YEB UK Holdings Limited, a company incorporated in the United Kingdom and registered in England and Wales. Their registered office address is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
Copies of YEB UK Holdings Limited’s consolidated financial statements can be obtained at Companies House, Crown Way, Cardiff.


8.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 25 July 2025 by Hannah Clegg (Senior Statutory Auditor) on behalf of Sayers Butterworth LLP.

 
Page 6