Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-07 false 9 0 false true 15822963 2024-07-06 15822963 2024-07-07 2025-07-31 15822963 2023-07-07 2024-07-06 15822963 2025-07-31 15822963 c:Director2 2024-07-07 2025-07-31 15822963 d:ComputerEquipment 2024-07-07 2025-07-31 15822963 d:ComputerEquipment 2025-07-31 15822963 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-07 2025-07-31 15822963 d:CurrentFinancialInstruments 2025-07-31 15822963 d:Non-currentFinancialInstruments 2025-07-31 15822963 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 15822963 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 15822963 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 15822963 d:ShareCapital 2025-07-31 15822963 d:RetainedEarningsAccumulatedLosses 2025-07-31 15822963 c:FRS102 2024-07-07 2025-07-31 15822963 c:AuditExempt-NoAccountantsReport 2024-07-07 2025-07-31 15822963 c:FullAccounts 2024-07-07 2025-07-31 15822963 c:PrivateLimitedCompanyLtd 2024-07-07 2025-07-31 15822963 e:PoundSterling 2024-07-07 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 15822963 SURREY BASKETBALL LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2025
SURREY BASKETBALL LTD REGISTERED NUMBER: 15822963 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 4,366
|  |  | 4,366
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 12,135 |
Cash at bank and in hand | 6 | 94,051 |
|  | 106,186 |
Creditors: amounts falling due within one year | 7 | (122,345) |
Net current (liabilities)/assets |  |  | (16,159)
Total assets less current liabilities |  |  | (11,793)
Creditors: amounts falling due after more than one year | 8 |  | (500,000)
Net (liabilities)/assets |  |  | (511,793)
Capital and reserves |  |  |
Called up share capital |  |  | 1,000
Profit and loss account |  |  | (512,793)
|  |  | (511,793)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026. Page 1
SURREY BASKETBALL LTD REGISTERED NUMBER: 15822963 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025
Jodie Louise Jackson
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SURREY BASKETBALL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Surrey Basketball Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of its registered office is 128 City Road, London, England, EC1V 2NX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have reviewed the circumstances of the company and consider that adequate resources continue to be available to fund the activities of the company for the foreseeable future. For this reason the Directors continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
SURREY BASKETBALL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
SURREY BASKETBALL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 9.
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 5,821
| At 31 July 2025 | 5,821
| Depreciation |
| Charge for the period on owned assets | 1,455
| At 31 July 2025 | 1,455
| Net book value |
| At 31 July 2025 | 4,366
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 9,255
| Other debtors | 2,135
| Prepayments and accrued income | 745
|  | 12,135
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 94,051
|  | 94,051
Page 5
SURREY BASKETBALL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 38,486
| Other taxation and social security | 6,680
| Directors loan account | 3,539
| Accruals | 73,640
|  | 122,345
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Investor loans | 500,000
|  | 500,000
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due 1-2 years |
| Investor loans | 500,000
|  | 500,000
|  | 500,000
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,642. Contributions totalling £683 were payable to the fund at the reporting date and are included in creditors. Page 6
SURREY BASKETBALL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
11. | Related party transactions
| At the year end date £3,539 was owed to the directors of the company and included in creditors.
Page 7