**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| - 2 - **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 - 3 - ## **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 - 4 - ## **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 - 5 - **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| - 6 - ## **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 - 7 - ## **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)| - 8 - ## **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. - 9 - ## **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 -