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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 05291818 frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:UnlistedNon-exchangeTraded 2020-11-30 05291818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 05291818 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 05291818 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 05291818 dpl-frs:CostSales 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales 2020-11-30 05291818 dpl-frs:CostSales 2021-11-30 05291818 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 05291818 frs-bus:Director1 2020-12-01 2021-11-30 05291818 frs-bus:Director1 2020-11-30 05291818 frs-bus:Director1 2021-11-30 05291818 frs-bus:CompanySecretary1 2020-12-01 2021-11-30 05291818 1 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 1 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 1 2021-11-30 05291818 2 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 2 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 2 2021-11-30 05291818 3 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 3 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 3 2021-11-30 05291818 4 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 4 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 4 2021-11-30 05291818 5 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 5 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 5 2021-11-30 05291818 6 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 6 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 6 2021-11-30 05291818 7 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 7 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 7 2021-11-30 05291818 8 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 8 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 8 2021-11-30 05291818 9 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 9 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 9 2021-11-30 05291818 10 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 10 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 10 2021-11-30 05291818 11 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 11 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 11 2021-11-30 05291818 12 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 12 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 12 2021-11-30 05291818 13 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 13 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 13 2021-11-30 05291818 14 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 14 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 14 2021-11-30 05291818 15 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 15 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 15 2021-11-30 05291818 16 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 16 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 16 2021-11-30 05291818 17 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 17 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 17 2021-11-30 05291818 18 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 18 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 18 2021-11-30 05291818 19 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 19 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 19 2021-11-30 05291818 20 2020-12-01 2021-11-30 05291818 frs-core:CurrentFinancialInstruments 20 2021-11-30 05291818 frs-core:Non-currentFinancialInstruments 20 2021-11-30 05291818 dpl-frs:Item1 2020-12-01 2021-11-30 05291818 dpl-frs:Item1 2020-11-30 05291818 dpl-frs:Item1 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item1 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dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 05291818 dpl-frs:Item5 2020-12-01 2021-11-30 05291818 dpl-frs:Item5 2020-11-30 05291818 dpl-frs:Item5 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 05291818 dpl-frs:Item6 2020-12-01 2021-11-30 05291818 dpl-frs:Item6 2020-11-30 05291818 dpl-frs:Item6 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 05291818 dpl-frs:Item7 2020-12-01 2021-11-30 05291818 dpl-frs:Item7 2020-11-30 05291818 dpl-frs:Item7 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 05291818 dpl-frs:Item8 2020-12-01 2021-11-30 05291818 dpl-frs:Item8 2020-11-30 05291818 dpl-frs:Item8 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 05291818 dpl-frs:Item9 2020-12-01 2021-11-30 05291818 dpl-frs:Item9 2020-11-30 05291818 dpl-frs:Item9 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 05291818 dpl-frs:Item10 2020-12-01 2021-11-30 05291818 dpl-frs:Item10 2020-11-30 05291818 dpl-frs:Item10 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 05291818 dpl-frs:Item11 2020-12-01 2021-11-30 05291818 dpl-frs:Item11 2020-11-30 05291818 dpl-frs:Item11 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 05291818 dpl-frs:Item12 2020-12-01 2021-11-30 05291818 dpl-frs:Item12 2020-11-30 05291818 dpl-frs:Item12 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 05291818 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 05291818 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 05291818 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 05291818 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 05291818 1 2020-12-01 2021-11-30 05291818 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 05291818
Andy J Leisure Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
MAR Kilshaw Limited
99 Stanley Road Bootle
Liverpool
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05291818
2022 2021
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 73,884 64,898
73,884 64,898
CURRENT ASSETS
Stocks 5 30,142 18,522
Debtors 6 122,739 53,050
Cash at bank and in hand 1,069,913 860,779
1,222,794 932,351
Creditors: Amounts Falling Due Within One Year 7 (341,843 ) (195,853 )
NET CURRENT ASSETS (LIABILITIES) 880,951 736,498
TOTAL ASSETS LESS CURRENT LIABILITIES 954,835 801,396
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,827 ) (7,498 )
NET ASSETS 942,008 793,898
CAPITAL AND RESERVES
Called up share capital 8 102 102
Profit and Loss Account 941,906 793,796
SHAREHOLDERS' FUNDS 942,008 793,898
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 A J Hardwick
Director
23 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andy J Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05291818 . The registered office is 99 Stanley Road, Bootle, Merseyside, L20 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Freehold 10% Straightline
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2021: 14)
15 14
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2021 25,087 113,496 29,500 11,266 179,349
Additions - 28,597 - - 28,597
As at 30 November 2022 25,087 142,093 29,500 11,266 207,946
Depreciation
As at 1 December 2021 - 98,009 10,633 5,809 114,451
Provided during the period 2,509 11,021 4,717 1,364 19,611
As at 30 November 2022 2,509 109,030 15,350 7,173 134,062
Net Book Value
As at 30 November 2022 22,578 33,063 14,150 4,093 73,884
As at 1 December 2021 25,087 15,487 18,867 5,457 64,898
5. Stocks
2022 2021
as restated
£ £
Stock 30,142 18,522
30,142 18,522
6. Debtors
2022 2021
as restated
£ £
Due within one year
Trade debtors 117,850 52,217
Other debtors 4,889 833
122,739 53,050
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
as restated
£ £
Trade creditors 137,297 52,386
Other creditors 56,465 38,385
Taxation and social security 148,081 105,082
341,843 195,853
8. Share Capital
2022 2021
as restated
£ £
Allotted, Called up and fully paid 102 102
Page 5