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Company registration number: 01061919
Draycott Sports Centre Limited
Company limited by guarantee
Unaudited filleted financial statements
30 June 2025
Draycott Sports Centre Limited
Company limited by guarantee
Contents
Statement of financial position
Notes to the financial statements
Draycott Sports Centre Limited
Company limited by guarantee
Statement of financial position
30th June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 226,413 |  |  |  | 204,550 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 226,413 |  |  |  | 204,550
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 2,784 |  |  |  | 2,765 |  |
Debtors |  | 7 | 3,463 |  |  |  | 2,344 |  |
Cash at bank and in hand |  |  | 91,409 |  |  |  | 87,127 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 97,656 |  |  |  | 92,236 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 107,294) |  |  |  | ( 66,961) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 9,638) |  |  |  | 25,275
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 216,775 |  |  |  | 229,825
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 119,804) |  |  |  | ( 140,644)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 96,971 |  |  |  | 89,181
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 96,971 |  |  |  | 89,181
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 96,971 |  |  |  | 89,181
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 21 October 2025 , and are signed on behalf of the board by:
V A Ridlington M Heath
Director Director
Company registration number: 01061919
Draycott Sports Centre Limited
Company limited by guarantee
Notes to the financial statements
Year ended 30th June 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Cresswell Lane, Draycott, Stoke-on-Trent, Staffordshire, ST11 9AF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | No depreciation on land, buildings over 40 years |
| Tennis courts | - | 10 % | straight line
| Fittings fixtures and equipment | - | Between 4 & 8 years |

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Limited by guarantee
The Company is limited by guarantee and does not have a share capital. Each member undertakes to contribute to the assets of the Company in the event of the same being wound up while a member or within one year after ceasing to be a member for payment of the debts and liabilities of the Company contracted prior to ceasing being a member for a sum not exceeding five pounds.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).
6. Tangible assets

|  | Freehold property | Tennis courts | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1st July 2024 | 487,453 | 202,500 | 179,713 | 869,666 |  |  |
| Additions | 44,949 | - | 774 | 45,723 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th June 2025 | 532,402 | 202,500 | 180,487 | 915,389 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1st July 2024 | 310,445 | 189,581 | 165,090 | 665,116 |  |  |
| Charge for the year | 13,188 | 5,125 | 5,547 | 23,860 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th June 2025 | 323,633 | 194,706 | 170,637 | 688,976 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30th June 2025 | 208,769 | 7,794 | 9,850 | 226,413 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30th June 2024 | 177,008 | 12,919 | 14,623 | 204,550 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 3,463 | 2,344
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 7,112 | 6,755
| Trade creditors |  | 69,586 | 14,907
| Social security and other taxes |  | 1,799 | 1,245
| Other creditors |  | 28,797 | 44,054
|  |  | _______ | _______
|  |  | 107,294 | 66,961
|  |  | _______ | _______

9. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 93,461 | 101,205
| Other creditors |  | 26,343 | 39,439
|  |  | _______ | _______
|  |  | 119,804 | 140,644
|  |  | _______ | _______