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Registered number: 04800426
OPL Leisure Group Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Accountancy Extra
33 Harrison Road
Halifax
HX1 2AF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04800426
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,486,327 2,233,084
2,486,327 2,233,084
CURRENT ASSETS
Debtors 5 38,097 284,643
Cash at bank and in hand 464,568 1,612,501
502,665 1,897,144
Creditors: Amounts Falling Due Within One Year 6 (2,970,911 ) (3,844,902 )
NET CURRENT ASSETS (LIABILITIES) (2,468,246 ) (1,947,758 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,081 285,326
Creditors: Amounts Falling Due After More Than One Year 7 (157,500 ) (247,500 )
NET (LIABILITIES)/ASSETS (139,419 ) 37,826
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (139,519 ) 37,726
SHAREHOLDERS' FUNDS (139,419) 37,826
Page 1
Page 2
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board
Mr Barry Mills
Director
20/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
OPL Leisure Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04800426 . The registered office is Brookleigh , Lee Mill Road, Hebden Bridge, West Yorkshire, HX7 7AB.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Software 10% reducing balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Foreign Currencies
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 20 (2022: 23)
20 23
4. Tangible Assets
Software Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 3,466,306 62,490 28,622 3,557,418
Additions 470,000 - 17,165 487,165
As at 31 August 2023 3,936,306 62,490 45,787 4,044,583
Depreciation
As at 1 September 2022 1,305,741 - 18,593 1,324,334
Provided during the period 216,056 15,623 2,243 233,922
As at 31 August 2023 1,521,797 15,623 20,836 1,558,256
Net Book Value
As at 31 August 2023 2,414,509 46,867 24,951 2,486,327
As at 1 September 2022 2,160,565 62,490 10,029 2,233,084
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 2,541
Other debtors 38,097 282,102
38,097 284,643
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 819,206 1,261,504
Bank loans and overdrafts 87,991 89,635
Other creditors 1,958,447 2,180,912
Taxation and social security 105,267 312,851
2,970,911 3,844,902
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 157,500 247,500
157,500 247,500
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4