WORLD SQUASH LIBRARY CIC

Company limited by guarantee

Company Registration Number:
12188524 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

WORLD SQUASH LIBRARY CIC

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

WORLD SQUASH LIBRARY CIC

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The company's principal activity during the year continued to be an independent organisation registered in England as a Community Interest Company (CIC), a category for charities and those on a similar plane who operate to benefit their community, in our case the world of squash, and can raise support funding, but cannot make a profit.



Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Andrew Shelley


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 July 2025

And signed on behalf of the board by:
Name: Andrew Shelley
Status: Director

WORLD SQUASH LIBRARY CIC

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 46,317 26,031
Cost of sales: ( 219 ) ( 378 )
Gross profit(or loss): 46,098 25,653
Administrative expenses: ( 23,444 ) ( 27,951 )
Operating profit(or loss): 22,654 (2,298)
Profit(or loss) before tax: 22,654 (2,298)
Profit(or loss) for the financial year: 22,654 (2,298)

WORLD SQUASH LIBRARY CIC

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Current assets
Stocks: 3 18,605
Cash at bank and in hand: 5,565 1,517
Total current assets: 24,170 1,517
Net current assets (liabilities): 24,170 1,517
Total assets less current liabilities: 24,170 1,517
Total net assets (liabilities): 24,170 1,517
Members' funds
Profit and loss account: 24,170 1,517
Total members' funds: 24,170 1,517

The notes form part of these financial statements

WORLD SQUASH LIBRARY CIC

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 30 July 2025
and signed on behalf of the board by:

Name: Andrew Shelley
Status: Director

The notes form part of these financial statements

WORLD SQUASH LIBRARY CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

    Other accounting policies

    Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

WORLD SQUASH LIBRARY CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

WORLD SQUASH LIBRARY CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Stocks

2024 2023
£ £
Stocks 18,605
Total 18,605

COMMUNITY INTEREST ANNUAL REPORT

WORLD SQUASH LIBRARY CIC

Company Number: 12188524 (England and Wales)

Year Ending: 31 December 2024

Company activities and impact

MISSION World Squash Library (WSL) aims to be the place for anybody looking for information about the history of squash. The players, events, courts, equipment, rules. This is available from the already huge and growing trove of information, featuring the books written on squash going back a century, articles going back further still, handbooks, magazines and major event programmes. A photo collection is being developed, and DVDs / VHS cassettes collected. An Email reply service is offered, a programme of digitalisation and spotlights / features is ongoing.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 July 2025

And signed on behalf of the board by:
Name: Andrew Shelley
Status: Director