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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 THEYEARENDED31/12/2024
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.