2021-12-31-accounts - Yorkshire Health And Sport Limited

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Company Registration No. 11116830 (England and Wales)

YORKSHIRE HEALTH AND SPORT LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

YORKSHIRE HEALTH AND SPORT LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

	Page
Company information	3
Directors' report	4
Accountants' report	5
Income statement	6
Statement of financial position	7
Statement of changes in equity	8
Notes to the accounts	9
Detailed profit and loss account	11

YORKSHIRE HEALTH AND SPORT LIMITED COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021

Directors

Company Number

Registered Office

Accountants

Simon �Fletcher Paul Jason GREEN 11116830 (England and Wales)

HLA CHARTERED CERTIFIED ACCOUNTANTS 21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND

HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY

YORKSHIRE HEALTH AND SPORT LIMITED (COMPANY NO: 11116830 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 31 December 2021.

Principal activity

Sports and recreation education and operation of sports facilities

Directors

The following directors held office during the whole of the period:

Simon �Fletcher Paul Jason GREEN

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

Simon �Fletcher Director

Approved by the board on: 28 September 2022

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF YORKSHIRE HEALTH AND SPORT LIMITED FOR THE YEAR ENDED 31 DECEMBER 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of YORKSHIRE HEALTH AND SPORT LIMITED for the year ended 31 December 2021 as set out on pages 6 - 10 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

HLA Accountants Chartered Certified Accountants

21 Hyde Park Road Leeds West Yorkshire LS6 1PY

28 September 2022

YORKSHIRE HEALTH AND SPORT LIMITED INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021

	2021	2020
	£	£
Turnover	162,027	107,521
Cost of sales	(36,065)	(39,492)
Gross profit	125,962	68,029
Administrative expenses	(218,519)	(258,010)
Other operating income	103,454	193,864
Operating profit	10,897	3,883
Interest receivable and similar income	57	-
Interest payable and similar charges	(729)	-
Profit on ordinary activities before taxation	10,225	3,883
Tax on profit on ordinary activities	-	-
Profit for the financial year	10,225	3,883

YORKSHIRE HEALTH AND SPORT LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2021

Notes Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current liabilities Total assets less current liabilities Creditors: amounts falling due after more than one year 7 Net liabilities Capital and reserves Profit and loss account Shareholders' funds	2021 £ 14,733 8,539 4,978 13,517 (49,815) (36,298) (21,565) (54,515) (76,080) (76,080) (76,080)	2020 £ 17,653 8,357 5,957
		14,314 (56,612)
		(42,298)
		(24,645) (61,660)
		(86,305)
		(86,305)
		(86,305)

For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2022 and were signed on its behalf by

Simon �Fletcher Director

Company Registration No. 11116830

YORKSHIRE HEALTH AND SPORT LIMITED STATEMENT OF CHANGES IN EQUITY AS AT 31 DECEMBER 2021

At 1 January 2020 Profit for the year At 31 December 2020 At 1 January 2021 Profit for the year At 31 December 2021	Share capital £ - - - -	Profit & loss account £ (90,188) 3,883 (86,305) (86,305) 10,225 (76,080)	Total £ (90,188) 3,883
			(86,305)
			(86,305) 10,225
			(76,080)

YORKSHIRE HEALTH AND SPORT LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Statutory information

YORKSHIRE HEALTH AND SPORT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11116830. The registered office is HLA CHARTERED CERTIFIED ACCOUNTANTS, 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Government grants- Covid-19

Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss.�

Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.

Inventories

Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.�

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

YORKSHIRE HEALTH AND SPORT LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

4 Tangible fixed assets Cost or valuation At 1 January 2021 At 31 December 2021 Depreciation At 1 January 2021 Charge for the year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 5 Debtors: amounts falling due within one year Trade debtors Other debtors 6 Creditors: amounts falling due within one year Trade creditors Taxes and social security Other creditors Accruals 7 Creditors: amounts falling due after more than one year Bank loans	Land & buildings £ At cost 21,428 21,428 5,059 1,637 6,696 14,732 16,369	Fixtures & fittings £ At cost 5,133 5,133 3,849 1,283 5,132 1 1,284 2021 £ 6,139 2,400 8,539 2021 £ 4,855 3,138 41,102 720 49,815 2021 £ 54,515	Total £ 26,561
			26,561
			8,908 2,920
			11,828
			14,733
			17,653
			2020 £ 5,957 2,400
			8,357
			2020 £ 3,559 5,539 46,914 600
			56,612
			2020 £ 61,660

8 Average number of employees

During the year the average number of employees was 0 (2020: 0).

10 -

YORKSHIRE HEALTH AND SPORT LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

This schedule does not form part of the statutory accounts.

Turnover Sales Cost of sales Purchases Subcontractor costs Direct labour Gross profit Administrative expenses Wages and salaries Pensions Staff training and welfare Motor expenses Rent Light and heat Cleaning Telephone and fax Stationery and printing Subscriptions Bank charges Insurance Equipment expensed Repairs and maintenance Depreciation Sundry expenses Audit fees Consultancy fees Advertising and PR Other operating income Other operating income Government grants Operating profit Interest receivable Interest receivable Interest payable Bank loans and overdrafts Profit on ordinary activities before taxation	2021 £ 162,027 23,034 8,215 4,816 36,065 125,962 92,958 1,038 551 81 86,558 7,219 1,276 3,901 1,207 193 1,302 3,999 1,905 6,847 2,920 2,154 720 2,240 1,450 218,519 47,157 56,297 103,454 10,897 57 729 10,225	2020 £ 107,521
		5,440 1,536 32,516
		39,492
		68,029
		86,312 - 472 - 134,001 2,246 215 2,892 4,570 4,502 4,660 1,910 30 5,594 3,101 2,643 1,200 - 3,662
		258,010
		150,947 42,917
		193,864
		3,883
		-
		-
		3,883

11 -