South Yorkshire Police Sports and Social - Accounts to registrar (filleted)

REGISTERED NUMBER: 04186021 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SOUTH YORKSHIRE POLICE SPORTS AND SOCIAL

CLUB LIMITED

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr P C Darling

Mr D C Staniforth

Mr D T Sumner

Mr J A Kenyon

Mr N J Bramall

Mr D Pattimore

Mrs G L Ibbitson

Mr L E Beck

Mr S J Dakin

Mr K Frain

Mr J W Molloy

Mr J Turner

Mr J Rogers

SECRETARY:

Mr P C Darling

REGISTERED OFFICE:

Niagara Club

Niagara Road

Sheffield

South Yorkshire

S6 1LU

REGISTERED NUMBER:

04186021 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

173,301

196,529

CURRENT ASSETS

Stocks

30,011

30,926

Debtors

5

18,493

38,545

Cash at bank and in hand

206,242

241,744

254,746

311,215

CREDITORS

Amounts falling due within one year

6

55,293

83,468

NET CURRENT ASSETS

199,453

227,747

TOTAL ASSETS LESS CURRENT LIABILITIES

372,754

424,276

CREDITORS

Amounts falling due after more than one
year

7

3,583

896

NET ASSETS

369,171

423,380

RESERVES

Income and expenditure account

369,171

423,380

369,171

423,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 for issue by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

Mr P C Darling - Director

1.	STATUTORY INFORMATION

South Yorkshire Police Sports and Social 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.

The liability of members is limited to £1 each. At 31 March 2026 the company had 2795 members (2025: 2,815)

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover from bar takings, catering and other income is measured at fair value of the consideration received net of VAT.

Turnover from bar takings and catering is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount can be measured reliably and it is possible that the economic benefits associated with the transaction will flow to the club. This is usually on cash receipt.

Turnover from events hire is recognised on an accrual basis when the service is provided.

Tangible fixed assets

Fixed assets are initially recognised at cost.

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

Property and refurbishment

5 - 20% straight line

Equipment

20 - 25% straight line

Fixtures and fittings

20 / 25% straight line

Sports equipment

20% straight line

Motor vehicles

20% straight line

Holiday let

5% straight line

Stocks

Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Deferred capital grants

Deferred capital grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

Grant income

Revenue grants are recognised in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2025 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

property

and

Holiday

refurbishment

lets

Equipment

£

COST

At 1 April 2025

803,380

145,861

484,263

Additions

-

2,986

Disposals

-

At 31 March 2026

803,380

145,861

487,249

DEPRECIATION

At 1 April 2025

779,655

37,958

461,337

Charge for year

9,332

7,293

9,889

Eliminated on disposal

-

At 31 March 2026

788,987

45,251

471,226

NET BOOK VALUE

At 31 March 2026

14,393

100,610

16,023

At 31 March 2025

23,725

107,903

22,926

Fixtures

and

Motor

Sports

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

112,797

18,787

141,384

1,706,472

Additions

8,655

-

6,277

17,918

Disposals

-

(18,787

)

-

(18,787

)

At 31 March 2026

121,452

-

147,661

1,705,603

DEPRECIATION

At 1 April 2025

111,368

18,787

100,838

1,509,943

Charge for year

952

-

13,680

41,146

Eliminated on disposal

-

(18,787

)

-

(18,787

)

At 31 March 2026

112,320

-

114,518

1,532,302

NET BOOK VALUE

At 31 March 2026

9,132

-

33,143

173,301

At 31 March 2025

1,429

-

40,546

196,529

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

13,168

14,048

Prepayments and accrued income

5,325

24,497

18,493

38,545

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

18,139

17,793

Social security and other taxes

3,834

3,443

VAT

12,418

10,984

Other creditors

1,537

2,573

Accruals and deferred income

19,365

48,675

55,293

83,468

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Accruals and deferred income

3,583

896