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Registered number: 10059422
Barnt Green Sports Club
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hayward Wright
Barnt Green Sports Club
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Barnt Green Sports Club
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10059422

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,233,816 |  | 1,075,443
|  |  | 1,233,816 |  | 1,075,443
CURRENT ASSETS
Stocks | 5 | 5,359 |  | 4,234 |
Debtors | 6 | 6,119 |  | 11,884 |
Cash at bank and in hand |  | 355,865 |  | 325,770 |
|  | 367,343 |  | 341,888 |
Creditors: Amounts Falling Due Within One Year | 7 | (109,926 ) |  | (52,372 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 257,417 |  | 289,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,491,233 |  | 1,364,959
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (135,000 ) |  | -
NET ASSETS |  |  | 1,356,233 |  | 1,364,959
RESERVES
Revaluation reserve | 9 |  | 986,000 |  | 986,000
Sinking fund |  |  | 100,853 |  | 66,753
Income and Expenditure Account |  |  | 269,380 |  | 312,206
MEMBERS' FUNDS |  |  | 1,356,233 |  | 1,364,959

Page 1
Page 2
Barnt Green Sports Club
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

Ms S A Coleman Director
13 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Barnt Green Sports Club
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Barnt Green Sports Club is a private company, limited by guarantee, incorporated in England & Wales, registered number 10059422 . The registered office is Barnt Green Sports Club, Margesson Drive, Barnt Green, Birmingham, B458LR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 25% on reducing balance
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

There is no depreciation on the majority of the freehold property. The 25% on reducing balance depreciation only applies to the Clubhouse and Badminton Hall.
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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 surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. 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 surplus 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Barnt Green Sports Club
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | 1,016,564 | 157,666 | 21,813 | 1,196,043
Additions | - | 237,569 | 3,286 | 240,855
As at 31 March 2025 | 1,016,564 | 395,235 | 25,099 | 1,436,898
Depreciation
As at 1 April 2024 | 25,998 | 80,856 | 13,746 | 120,600
Provided during the period | 1,141 | 78,581 | 2,760 | 82,482
As at 31 March 2025 | 27,139 | 159,437 | 16,506 | 203,082
Net Book Value
As at 31 March 2025 | 989,425 | 235,798 | 8,593 | 1,233,816
As at 1 April 2024 | 990,566 | 76,810 | 8,067 | 1,075,443

Cost or valuation as at 31 March 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
At cost | 1,016,564 | 157,666 | 21,813 | 1,196,043
At valuation | - | 237,569 | 3,286 | 240,855
| 1,016,564 | 395,235 | 25,099 | 1,436,898

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,359 |  | 4,234

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 533
Prepayments and accrued income | 4,977 |  | 11,076
VAT | 1,006 |  | 275
Other taxes and social security | 136 |  | -
| 6,119 |  | 11,884

Page 4
Page 5
Barnt Green Sports Club
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,180 |  | 4,476
Other taxes and social security | - |  | 145
Net wages | - |  | 1,291
Other creditors | - |  | 4
Deferred income | 101,048 |  | 46,758
Accrued expenses | (302 ) |  | (302 )
| 109,926 |  | 52,372

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Long Term Loan | 135,000 |  | -

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 986,000
As at 31 March 2025 | 986,000

| Income and Expenditure account | Revaluation reserve |  |  |  |  |  |  |  | Sinking fund |  |  |  |  |  |  | Totals
| £ | £ |  |  |  |  |  |  |  | £ |  |  |  |  |  |  | £
As at 1 April 2024 | 312,206 | 986,000 |  |  |  |  |  |  |  | 66,753 |  |  |  |  |  |  | 1,364,959
Surplus for the year | (8,725) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (8,725)
Transfer of funds | (34,100) |  |  |  |  |  |  |  |  | 34,100 |  |  |  |  |  |  | -
As at 31 March 2025 | 269,380 | 986,000 |  |  |  |  |  |  |  | 100,853 |  |  |  |  |  |  | 1,356,233

10. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5