Beluga Sports Limited

Beluga Sports Limited

BELUGA SPORTS LIMITED - Company Information

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1 May 2022 true No description of principal activity Taxfiler 2023.11.1 true 07230871business:PrivateLimitedCompanyLtd2022-05-012023-04-30 072308712022-04-30 07230871business:EntityNoLongerTradingButTradedInPast2022-05-012023-04-30 072308712022-05-012023-04-30 07230871business:AuditExemptWithAccountantsReport2022-05-012023-04-30 07230871business:FilletedAccounts2022-05-012023-04-30 072308712023-04-30 07230871business:Director12022-05-012023-04-30 07230871business:RegisteredOffice2022-05-012023-04-30 07230871core:WithinOneYear2023-04-30 07230871core:WithinOneYear2022-04-30 072308712022-04-30 07230871core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 07230871core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 07230871core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 07230871core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 07230871core:PreviouslyStatedAmount2023-04-30 07230871core:PreviouslyStatedAmount2022-04-30 07230871business:SmallEntities2022-05-012023-04-30 07230871countries:EnglandWales2022-05-012023-04-30 07230871core:ComputerEquipment2022-05-012023-04-30 07230871core:ComputerEquipment2022-04-30 07230871core:ComputerEquipment2023-04-30 07230871business:OrdinaryShareClass12022-05-012023-04-30 07230871business:OrdinaryShareClass12021-05-012022-04-30 072308712021-05-012022-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07230871 (England and Wales)
Beluga Sports Limited Unaudited accounts for the year ended 30 April 2023
Beluga Sports Limited Unaudited accounts Contents
Page
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Beluga Sports Limited Company Information for the year ended 30 April 2023
Director
J.D.Loher
Company Number
07230871 (England and Wales)
Registered Office
103 High Street Waltham Cross Herts EN8 7AN United Kingdom
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Beluga Sports Limited for the year ended 30 April 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beluga Sports Limited for the year ended 30 April 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Beluga Sports Limited, as a body, in accordance with the terms of our engagement letter dated 13 July 2019. Our work has been undertaken solely to prepare for your approval the accounts of Beluga Sports Limited and state those matters that we have agreed to state to the Board of Directors of Beluga Sports Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Beluga Sports Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Beluga Sports Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Beluga Sports Limited. You consider that Beluga Sports Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Beluga Sports Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 10 October 2023
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Beluga Sports Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Creditors: amounts falling due within one year
5
(122,349)
(121,922)
Net current liabilities
(122,349)
(121,922)
Net liabilities
(122,349)
(121,922)
Capital and reserves
Called up share capital
6
1 
1 
Profit and loss account
(122,350)
(121,923)
Shareholders' funds
(122,349)
(121,922)
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2023 and were signed on its behalf by
J.D.Loher Director Company Registration No. 07230871
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Beluga Sports Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Beluga Sports Limited is a private company, limited by shares, registered in England and Wales, registration number 07230871. The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN, United Kingdom.
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.
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:
Computer equipment
33 1/3% straight line basis
Going concern
The director, having considered the net liability position of the company and made due enquiries, continues to adopt the going concern basis in preparing the financial statements as he will support the company and believes the company will continue in operation for the foreseeable future.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2022
5,270 
At 30 April 2023
5,270 
Depreciation
At 1 May 2022
5,270 
At 30 April 2023
5,270 
Net book value
At 30 April 2023
- 
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Beluga Sports Limited Notes to the Accounts for the year ended 30 April 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
114,050 
114,050 
Loans from directors
7,939 
7,512 
Accruals
360 
360 
122,349 
121,922 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary share of £1 each
1 
1 
7
Transactions with related parties
The company was under the control of Mr. J.D.Loher throughout the current year. Mr. J.D.Loher is personally interested in 100% of the company's share capital.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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