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Registered number: 09700318
Gray & Reid Leisure Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09700318
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 112,826 65,704
112,826 65,704
CURRENT ASSETS
Stocks 5,000 5,000
Debtors 5 155,057 133,016
Cash at bank and in hand 53,761 61,041
213,818 199,057
Creditors: Amounts Falling Due Within One Year 6 (152,882 ) (142,005 )
NET CURRENT ASSETS (LIABILITIES) 60,936 57,052
TOTAL ASSETS LESS CURRENT LIABILITIES 173,762 122,756
Creditors: Amounts Falling Due After More Than One Year 7 (145,892 ) (106,354 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,437 ) (12,484 )
NET ASSETS 6,433 3,918
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 6,333 3,818
SHAREHOLDERS' FUNDS 6,433 3,918
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For the year ending 30 September 2023 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr J E Hardisty
Director
25/10/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gray & Reid Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09700318 . The registered office is 4a Garrs Lane, Grassington, Skipton, North Yorkshire, BD23 5AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Bar and restaurant income is recognised at the point of sale to the customer.
Room income is recognised for the period to which the income relates.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 12.5% straight line
2.4. Leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.
2.5. Stocks and Work in Progress
Stocks are measured 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 the stocks to their present location and condition.
2.6. Financial Instruments
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 17 (2022: 17)
17 17
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2022 34,127 109,360 143,487
Additions 84,902 13,557 98,459
Disposals (32,877 ) - (32,877 )
As at 30 September 2023 86,152 122,917 209,069
Depreciation
As at 1 October 2022 10,307 67,476 77,783
Provided during the period 12,855 15,365 28,220
Disposals (9,760 ) - (9,760 )
As at 30 September 2023 13,402 82,841 96,243
Net Book Value
As at 30 September 2023 72,750 40,076 112,826
As at 1 October 2022 23,820 41,884 65,704
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,537 3,955
Other debtors 116,584 116,584
Directors' loan accounts 36,936 12,477
155,057 133,016
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 9,259 8,580
Trade creditors 14,551 19,687
Bank loans and overdrafts 40,222 28,556
Corporation tax 13,150 12,379
Other taxes and social security 6,815 8,268
VAT 51,214 48,174
Net wages 277 464
Other creditors 5,453 -
Accruals and deferred income 11,941 15,897
152,882 142,005
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £9,259 (2022 - £8,580) which are secured against the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 83,933 30,423
Bank loans 61,959 75,931
145,892 106,354
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £83,933 (2022 - £30,423) which are secured against the assets to which they relate.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,423 (2022 - £5,663).
Contributions totalling £277 (2022 - £464) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
9. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Joshua Hardisty 6,238 12,230 - - 18,468
Mrs Tobi Hardisty 6,239 12,229 - - 18,468
The above loans are interest free and repayable on demand.
10. Related Party Transactions
During the year, dividends of £60,000 (2022 - £62,000) were paid to the directors.
11. Ultimate Controlling Party
The company is under the control of Mr J E Hardisty and Mrs T D Hardisty, who are interested in 100% of the company's issued share capital.
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