REGISTERED NUMBER: 08149668 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

CLIOSPORT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B Sisley

N J Crowcroft

R Holton

SECRETARY:

B Sisley

REGISTERED OFFICE:

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

REGISTERED NUMBER:

08149668 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Riverside House

1-5 Como Street

Romford

Essex

RM7 7DN

FIXED ASSETS

Tangible assets

4

5,635

4,702

CURRENT ASSETS

Stocks

12,996

13,502

Debtors

5

6,362

-

Cash at bank

27,644

20,429

47,002

33,931

CREDITORS

Amounts falling due within one year

6

15,177

8,844

NET CURRENT ASSETS

31,825

25,087

TOTAL ASSETS LESS CURRENT LIABILITIES

37,460

29,789

RESERVES

Income and expenditure account

37,460

29,789

37,460

29,789

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 by the Board of Directors and authorised for issue on 27th June 2026 and were signed on its behalf by:

B Sisley - Director

N J Crowcroft - Director

R Holton - Director

1.	STATUTORY INFORMATION

Cliosport 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 represents the value of membership fees received and sales of merchandise to members of the club.

All income of the company is mutual in nature.

Tangible fixed assets

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

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The company has mutual status for corporation tax purposes as all income is received from its members and used for the benefit of the members. Therefore no corporation tax or deferred taxation has been provided in these accounts.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

26,873

Additions

2,112

At 31st March 2026

28,985

DEPRECIATION

At 1st April 2025

22,171

Charge for year

1,179

At 31st March 2026

23,350

NET BOOK VALUE

At 31st March 2026

5,635

At 31st March 2025

4,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

6,362

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

15,177

8,844

7.	ULTIMATE CONTROLLING PARTY

The ultimate contorting party are the members who collectively provide the guarantee.

8.	SHARE CAPITAL

The company was incorporated under the Companies Act as a company limited by guarantee and therefore has no share capital.

Every member of the company undertakes to contribute to the assets of the company in the event of it being wound up whilst they are a member or within one year afterwards for payment of debts and liabilities of the company contracted before they cease to be a member of the company and towards the costs, charges and expenses of winding the company up and for the rights of contributories among themselves such amounts as may be required, not exceeding £1.