Esholt Sports & Leisure Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 03899234

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		142,972		160,049

			142,972		160,049
CURRENT ASSETS
Stocks	5	1,359		2,110
Debtors	6	7,586		4,074
Cash at bank and in hand		29,287		32,546

		38,232		38,730
Creditors: Amounts Falling Due Within One Year	7	(107,166 )		(104,498 )

NET CURRENT ASSETS (LIABILITIES)			(68,934 )		(65,768 )

TOTAL ASSETS LESS CURRENT LIABILITIES			74,038		94,281

Creditors: Amounts Falling Due After More Than One Year	8		(113,788 )		(124,842 )

NET LIABILITIES			(39,750 )		(30,561 )

Income and Expenditure Account			(39,750 )		(30,561 )

MEMBERS' FUNDS			(39,750)		(30,561)

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

Mr David Young

Director

18/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Esholt Sports & Leisure Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03899234 . The registered office is UPPER MILL COTTAGES, ESHOLT LANE, ESHOLT, SHIPLEY, BD17 7RN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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	4%
Plant & Machinery	40%
Fixtures & Fittings	20% RB
Computer Equipment	20% SL

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Taxation represents the tax currently payable. Corporation tax payable is calculated on taxable profits using tax rates enacted by the end of the reporting period.

The club is not taxed on it's mutual trading income, but tax is payable on it's rental and other income and gains arising from non-members. Mutual trading income is defined as income arising from the club's members.

No provision is required in respect of deferred taxation.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

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Esholt Sports & Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	103,409	194,346	52,565	897	351,217
Additions	-	-	1,995	-	1,995
Disposals	-	-	(711 )	-	(711 )

As at 31 March 2025	103,409	194,346	53,849	897	352,501

Depreciation
As at 1 April 2024	78,472	77,944	34,215	537	191,168
Provided during the period	5,054	10,193	3,377	240	18,864
Disposals	-	-	(503 )	-	(503 )

As at 31 March 2025	83,526	88,137	37,089	777	209,529

Net Book Value
As at 31 March 2025	19,883	106,209	16,760	120	142,972

As at 1 April 2024	24,937	116,402	18,350	360	160,049

5. Stocks

	2025	2024
	£	£
Stock	1,359	2,110

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(300 )	900
Other debtors	7,886	3,174

	7,586	4,074

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,905	1,000
Other creditors	104,988	102,510
Taxation and social security	273	988

	107,166	104,498

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Esholt Sports & Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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

	2025	2024
	£	£
Other loans	4,630	4,630
Other creditors	109,158	120,212

	113,788	124,842

9. 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.

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