REGISTERED NUMBER: 04186021 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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 J R Parramore

Mr D C Staniforth

Mr D T Sumner

Mr J A Kenyon

Mr N J Bramall

Mr C M Corker

Mr D Pattimore

Mr P Roche

Mrs G L Ibbitson

Mr L E Beck

Mr S J Dakin

Mr S C Kirkham

Mr K Frain

Mr J W Molloy

Mr J Turner

SECRETARY:

Mr P C Darling

REGISTERED OFFICE:

Niagara Club

Niagara Road

Sheffield

South Yorkshire

S6 1LU

REGISTERED NUMBER:

04186021 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

196,529

225,523

CURRENT ASSETS

Stocks

30,926

25,546

Debtors

5

38,545

39,786

Cash at bank and in hand

241,744

232,552

311,215

297,884

CREDITORS

Amounts falling due within one year

6

83,468

85,362

NET CURRENT ASSETS

227,747

212,522

TOTAL ASSETS LESS CURRENT LIABILITIES

424,276

438,045

CREDITORS

Amounts falling due after more than one year

7

896

14,992

NET ASSETS

423,380

423,053

RESERVES

Income and expenditure account

423,380

423,053

423,380

423,053

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 for issue by the Board of Directors and authorised for issue on 28 October 2025 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 2025 the company had 2,815 members (2024: 2,764)

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 26 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

property

and

Holiday

refurbishment

lets

Equipment

£

£

£

COST

At 1 April 2024

803,380

145,861

472,847

Additions

-

-

11,416

At 31 March 2025

803,380

145,861

484,263

DEPRECIATION

At 1 April 2024

759,841

30,665

450,040

Charge for year

19,814

7,293

11,297

At 31 March 2025

779,655

37,958

461,337

NET BOOK VALUE

At 31 March 2025

23,725

107,903

22,926

At 31 March 2024

43,539

115,196

22,807

Fixtures

and

Motor

Sports

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

112,797

18,787

130,489

1,684,161

Additions

-

-

10,895

22,311

At 31 March 2025

112,797

18,787

141,384

1,706,472

DEPRECIATION

At 1 April 2024

110,706

18,787

88,599

1,458,638

Charge for year

662

-

12,239

51,305

At 31 March 2025

111,368

18,787

100,838

1,509,943

NET BOOK VALUE

At 31 March 2025

1,429

-

40,546

196,529

At 31 March 2024

2,091

-

41,890

225,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,048

22,173

Prepayments and accrued income

24,497

17,613

38,545

39,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,793

75,099

Social security and other taxes

3,443

3,174

VAT

10,984

541

Other creditors

2,573

2,365

Accruals and deferred income

48,675

4,183

83,468

85,362

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Accruals and deferred income

896

14,992