Southport & Birkdale Sports Club Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10266115 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 March 2025

for

Southport & Birkdale Sports Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P W Coventry

D A Salt

Miss T S L Coventry

Mrs J Topping

SECRETARY:

REGISTERED OFFICE:

S&B Sports Club

Trafalger Road

Birkdale

Southport

Merseyside

PR8 2HF

REGISTERED NUMBER:

10266115 (England and Wales)

ACCOUNTANTS:

Topping & Company

Chartered Accountants

209 Liverpool Road

Birkdale

Southport

Merseyside

PR8 4PH

FIXED ASSETS

Tangible assets

4

228,662

245,200

CURRENT ASSETS

Stocks

8,220

10,984

Debtors

5

12,520

36,092

Cash at bank and in hand

53,627

39,700

74,367

86,776

CREDITORS

Amounts falling due within one year

6

66,638

83,685

NET CURRENT ASSETS

7,729

3,091

TOTAL ASSETS LESS CURRENT
LIABILITIES

236,391

248,291

CREDITORS

Amounts falling due after more than one
year

7

26,356

38,356

NET ASSETS

210,035

209,935

RESERVES

Income and expenditure account

210,035

209,935

210,035

209,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

D A Salt - Director

Mrs P W Coventry - Director

1.	STATUTORY INFORMATION

Southport & Birkdale Sports Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 31 March 2024

221,699

315,703

25,674

567

563,643

Additions

-

13,110

-

13,110

At 30 March 2025

221,699

328,813

25,674

567

576,753

DEPRECIATION

At 31 March 2024

123,668

173,223

20,985

567

318,443

Charge for year

-

29,648

-

29,648

At 30 March 2025

123,668

202,871

20,985

567

348,091

NET BOOK VALUE

At 30 March 2025

98,031

125,942

4,689

-

228,662

At 30 March 2024

98,031

142,480

4,689

-

245,200

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

Trade debtors

999

35,356

Other debtors

11,521

736

12,520

36,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

Bank loans and overdrafts

12,644

Trade creditors

18,940

27,398

Taxation and social security

15,602

33,470

Other creditors

19,452

10,173

66,638

83,685

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.3.25

30.3.24

£

Bank loans

26,356

38,356