Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The director shown below has held office during the whole of the period from
1 April 2024 to 31 March 2025

The directors shown below have held office during the period of
1 April 2024 to 19 April 2024

The director shown below has held office during the period of
17 February 2025 to 31 March 2025

The director shown below has held office during the period of
19 April 2024 to 31 March 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 December 2025

And signed on behalf of the board by:
Name: S Pearson
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 2025 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  The Turnover shown in the Profit and Loss Account represents amounts receivable during the year exclusive of Value Added Tax.

  Tangible fixed assets depreciation policy

  Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the economic life of the asset as follows: Course Improvements and machinery- 5 to 20% per annum - straight Line and 10 - 33% per annum - reducing balance. Fixture and Fittings - 20%per annum - straight line

  Other accounting policies

  Stocks - Valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Hire Purchase Agreements - Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the Profit and Loss on a straight line basis. Finance Lease Agreements- Where the Company enters into a lease which entails all the risks and rewards of ownership of and asset, the lease is treated as a finance lease. The asset is recorded in the balance sheet as a tangible fixed asset and deprecated in accordance with the depreciation policies. Future instalments under such leases, net of finance charges, are included with creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account on a straight line basis, and the capital element which reduces the outstanding obligation for future instalments. Operating Lease Agreements - Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease. Pension Costs - The Company offer a defined pension scheme for employees. The assets of the of the scheme are held separately from those of the Company. The annual contributions payable are charged to the Profit and Loss account. Members' Funds - In accordance with the Club rules the Members' Funds represent restricted funds such that income and property of the Club shall be applied solely towards the objects of the Club and no amounts shall be distributed to the Members by way of dividends or bonus or on winding up. I the end of a winding up any surplus shall be distributed to another Community Amateur Sports Club or other recognised charity. Grants - Grants received of a revenue nature are credited to the Profit and Loss Account as other Operating income so as to match them with the expenditure to which they relate.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	5	5