05980072 false maintenance and repair of motor vehicles 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2023-12-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2023-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2023-12-31 http://www.companieshouse.gov.uk/cd:Director1 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2023-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2023-12-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-12-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2023-12-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-12-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2023-12-31 http://www.companieshouse.gov.uk/2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2023-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2023-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05980072
CA1 Sport Limited
ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA1 Sport Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
DIRECTORS
M Wilkinson
SECRETARY
Mrs E Wilkinson
REGISTERED OFFICE
Unit P4, Kingmoor Park Central
Kingmoor Business Park
Carlisle
Cumbria
CA6 4SD
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05980072
BANKERS
HSBC Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

CA1 Sport Limited

ACCOUNTS
FOR THE YEAR ENDED 31/12/2024
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

CA1 Sport Limited

BALANCE SHEET AT 31/12/2024
|  |  |  |  |  | 2024 |  |  |  | 2023
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 330,627 |  |  |  | 342,890
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 3,900 |  |  |  | 3,900 |  |
Debtors |  | 4 |  | - |  |  |  | 1,169 |  |
|  |  |  | 3,900 |  |  |  | 5,069 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 133,365 |  |  |  | 154,037 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (129,465) |  |  |  | (148,968)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 201,162 |  |  |  | 193,922
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 128,049 |  |  |  | 144,557
PROVISIONS FOR LIABILITIES AND CHARGES |  | 9 |  |  |  | 9,946 |  |  |  | 9,889
NET ASSETS |  |  |  |  |  | 63,167 |  |  |  | 39,476
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 63,067 |  |  |  | 39,376
SHAREHOLDERS' FUNDS |  |  |  |  |  | 63,167 |  |  |  | 39,476
For the year ending 31/12/2024 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 04/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
M Wilkinson |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

CA1 Sport Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Fixtures and Fittings |  | reducing balance 25%
Computer Equipment |  | reducing balance 25%
Motor Vehicles |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

CA1 Sport Limited

1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |  |
|  | Land And |  | Plant and |  | Fixtures |  |  |  |  |  |
|  | Buildings |  | Machinery |  | and Fittings |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |  |
At 01/01/2024 |  | 290,844 |  | 23,406 |  | 9,887 |  | 25,249 |  | 163,139 |  | 512,525
Additions |  | - |  | - |  | - |  | 998 |  | - |  | 998
At 31/12/2024 |  | 290,844 |  | 23,406 |  | 9,887 |  | 26,247 |  | 163,139 |  | 513,523
Depreciation |  |  |  |  |  |  |  |  |  |  |  |
At 01/01/2024 |  | - |  | 22,625 |  | 9,750 |  | 22,225 |  | 115,035 |  | 169,635
For the year |  | - |  | 195 |  | 34 |  | 1,006 |  | 12,026 |  | 13,261
At 31/12/2024 |  | - |  | 22,820 |  | 9,784 |  | 23,231 |  | 127,061 |  | 182,896
Net Book Amounts |  |  |  |  |  |  |  |  |  |  |  |
At 31/12/2024 |  | 290,844 |  | 586 |  | 103 |  | 3,016 |  | 36,078 |  | 330,627
At 31/12/2023 |  | 290,844 |  | 781 |  | 137 |  | 3,024 |  | 48,104 |  | 342,890

3. STOCK |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock and work in progress |  |  |  | 3,900 |  | 3,900
|  |  |  | 3,900 |  | 3,900

4. DEBTORS |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 1,169
|  |  |  | - |  | 1,169

CA1 Sport Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 12,929 |  | 83
VAT |  |  |  | 8,474 |  | 7,754
Directors current account |  |  |  | 69,314 |  | 117,871
Bank loans and overdrafts |  |  |  | 23,030 |  | 10,726
Bank Loans |  |  |  | 16,018 |  | 15,603
Accruals |  |  |  | 3,600 |  | 2,000
|  |  |  | 133,365 |  | 154,037

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Bank Loans >1yr |  |  |  | 103,280 |  | 119,788
Hire purchase >1yr |  |  |  | 24,769 |  | 24,769
|  |  |  | 128,049 |  | 144,557

7. SECURED CREDITORS |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Amount of bank loans and overdrafts which are secured |  |  |  | 101,928 |  | 107,946
The bank loan is secured by way of a legal charge over the company's property.

8. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2024 |  | 2023
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

CA1 Sport Limited

9. PROVISIONS FOR LIABILITIES |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 9,946 |  | 9,889
|  |  |  | 9,946 |  | 9,889

10. SHARE CAPITAL |  |  |  | 2024 |  | 2023
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

11. RELATED PARTY TRANSACTIONS
The director received a salary of £9,096 during the year (2023 - £9,096).
Dividends of £14,000 were paid to the director and owners holding a participating interest during the year (2023 - £4,000).
At the balance sheet date the company owed £69,314 to the director (2023 - £117,871). The loan is interest free, unsecured and repayable on demand.