Deeping Sports and Social Club Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03749007

Deeping Sports and Social Club

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 October 2025

Deeping Sports and Social Club

Company Limited by Guarantee

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		262,395	273,121

Current assets

Stocks		4,648	3,262
Debtors	7	3,500	3,502
Cash at bank and in hand		101,321	93,340
		---------	---------
		109,469	100,104

Creditors: amounts falling due within one year	8	10,485		8,119
		---------		---------
Net current assets			98,984	91,985
			---------	---------
Total assets less current liabilities			361,379	365,106
			---------	---------
Net assets			361,379	365,106
			---------	---------

Deeping Sports and Social Club

Company Limited by Guarantee

Statement of Financial Position (continued)

31 October 2025

	2025		2024
Note	£	£	£

Capital and reserves

Revaluation reserve	19,000	19,000
Other reserves	294,242	294,242
Profit and loss account	48,137	51,864
	---------	---------
Members funds	361,379	365,106
	---------	---------

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 income and retained earnings has not been delivered.

For the year ending 31 October 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 were approved by the board of directors and authorised for issue on 26 March 2026 , and are signed on behalf of the board by:

Mr A Moore	Mr D I Jones
Director	Director

Mr K C Davenport
Director

Company registration number: 03749007

Deeping Sports and Social Club

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 October 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 Outgang Road, Towngate East, Market Deeping, Peterborough, PE6 8LQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

Revenue recognition

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 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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:

Land and Buildings	-	2% straight line
Fixtures and Fittings	-	30% reducing balance
Tennis Courts	-	10% straight line

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Company limited by guarantee

The company is limited by guarantee and as such has no shares or shareholders.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 November 2024	391,370	–	116,363	30,844	538,577
Additions	–	2,792	3,803	–	6,595
	---------	-------	---------	--------	---------
At 31 October 2025	391,370	2,792	120,166	30,844	545,172
	---------	-------	---------	--------	---------
Depreciation
At 1 November 2024	152,168	–	82,444	30,844	265,456
Charge for the year	6,327	–	10,994	–	17,321
	---------	-------	---------	--------	---------
At 31 October 2025	158,495	–	93,438	30,844	282,777
	---------	-------	---------	--------	---------
Carrying amount
At 31 October 2025	232,875	2,792	26,728	–	262,395
	---------	-------	---------	--------	---------
At 31 October 2024	239,202	–	33,919	–	273,121
	---------	-------	---------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	345	425
Other debtors	3,155	3,077
	-------	-------
	3,500	3,502
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,787	3,542
Social security and other taxes	2,511	1,305
Other creditors	3,187	3,272
	--------	-------
	10,485	8,119
	--------	-------

9. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under the FRSSE.