De La Salle Association Club Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01020907 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DE LA SALLE ASSOCIATION CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

M J P Green

L B Green

Mrs L M Green

S D Wainwright

C Shillito

R P Brennan

S C Keen

G R Allen

Mrs J Shillitto

W J Baker

SECRETARY:

C Shillito

REGISTERED OFFICE:

The Club House

Behind Beauchief Hall

Beauchief Drive

Sheffield

South Yorkshire

S8 7BA

REGISTERED NUMBER:

01020907 (England and Wales)

ACCOUNTANTS:

Procter and Co Accountants Ltd

Chartered Accountants

21A Sandygate Road

Sheffield

South Yorkshire

S10 5NG

FIXED ASSETS

Tangible assets

4

94,233

103,122

CURRENT ASSETS

Stocks

2,016

1,841

Debtors

5

1,209

730

Cash at bank and in hand

45,216

39,099

48,441

41,670

CREDITORS

Amounts falling due within one year

6

(14,030

)

(16,014

)

NET CURRENT ASSETS

34,411

25,656

TOTAL ASSETS LESS CURRENT

LIABILITIES

128,644

128,778

CREDITORS

Amounts falling due after more than one

year

7

(19,487

)

(20,192

)

NET ASSETS

109,157

108,586

CAPITAL AND RESERVES

Loan capital

9,795

Income and expenditure account

99,362

98,791

109,157

108,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 April 2026 and were signed on its behalf by:

L B Green - Director

1.	STATUTORY INFORMATION

De La Salle Association 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

12.5% on cost and 10% 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.

Grants

Capital grants and other contributions received towards the cost of tangible fixed assets are included in creditors as deferred income and credited to the profit and loss account over the life of the asset. Revenue grants are credited to the profit and loss account so as to match them with the expenditure to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Indoor

Outdoor

property

fixtures

Totals

£

COST

At 1 January 2025

and 31 December 2025

152,037

51,036

67,607

270,680

DEPRECIATION

At 1 January 2025

79,331

45,173

43,054

167,558

Charge for year

2,845

1,165

4,879

8,889

At 31 December 2025

82,176

46,338

47,933

176,447

NET BOOK VALUE

At 31 December 2025

69,861

4,698

19,674

94,233

At 31 December 2024

72,706

5,863

24,553

103,122

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

1,209

730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

588

196

Taxation and social security

656

363

Other creditors

12,786

15,455

14,030

16,014

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Other creditors

19,487

20,192

Other creditors due after one year relates to deferred income from National Heritage Memorial Fund.

8.	LOAN CAPITAL

The loan capital is unsecured and interest free. It carries no voting rights and ranks with other unsecured creditors in the event of a winding up.

The total amount of member loans is shown as capital of the company as the directors are of the opinion that this treatment is more meaningful as they are clearly long term.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of De La Salle Association Club Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of De La Salle Association Club Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of De La Salle Association Club Limited and state those matters that we have agreed to state to the Board of Directors of De La Salle Association Club Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than De La Salle Association Club Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that De La Salle Association Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of De La Salle Association Club Limited. You consider that De La Salle Association Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of De La Salle Association Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Procter and Co Accountants Ltd

Chartered Accountants

21A Sandygate Road

Sheffield

South Yorkshire

S10 5NG

22 April 2026