1 June 2022 false No description of principal activity Taxfiler 2023.15 SC566104business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC5661042022-05-31 SC5661042022-06-012023-05-31 SC566104business:AuditExemptWithAccountantsReport2022-06-012023-05-31 SC566104business:FilletedAccounts2022-06-012023-05-31 SC5661042023-05-31 SC566104business:Director12022-06-012023-05-31 SC566104business:RegisteredOffice2022-06-012023-05-31 SC5661042022-05-31 SC566104core:WithinOneYear2023-05-31 SC566104core:WithinOneYear2022-05-31 SC566104core:AfterOneYear2023-05-31 SC566104core:AfterOneYear2022-05-31 SC566104core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC566104core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC566104core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC566104core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC566104core:PreviouslyStatedAmount2023-05-31 SC566104core:PreviouslyStatedAmount2022-05-31 SC566104business:SmallEntities2022-06-012023-05-31 SC566104countries:Scotland2022-06-012023-05-31 SC566104core:PlantMachinery2022-06-012023-05-31 SC566104core:FurnitureFittings2022-06-012023-05-31 SC566104core:PlantMachinery2022-05-31 SC566104core:FurnitureFittings2022-05-31 SC566104core:PlantMachinery2023-05-31 SC566104core:FurnitureFittings2023-05-31 SC5661042021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC566104 (Scotland)
A & K LEISURE LIMITED Unaudited accounts for the year ended 31 May 2023
A & K LEISURE LIMITED Unaudited accounts Contents
Page
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A & K LEISURE LIMITED Company Information for the year ended 31 May 2023
Director
Craig McEwan
Company Number
SC566104 (Scotland)
Registered Office
First Floor 4 Earls Court GRANGEMOUTH FK3 8ZE United Kingdom
Accountants
Acumenica Group First Floor 4 Earls Court GRANGEMOUTH FK3 8ZE
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A & K LEISURE LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,475 
27,594 
Current assets
Inventories
23,122 
17,881 
Cash at bank and in hand
189,992 
179,112 
213,114 
196,993 
Creditors: amounts falling due within one year
(85,573)
(80,342)
Net current assets
127,541 
116,651 
Total assets less current liabilities
139,016 
144,245 
Creditors: amounts falling due after more than one year
(30,000)
(40,000)
Net assets
109,016 
104,245 
Capital and reserves
Called up share capital
(100)
(100)
Profit and loss account
109,116 
104,345 
Shareholders' funds
109,016 
104,245 
For the year ending 31 May 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 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 30 January 2024 and were signed on its behalf by
Craig McEwan Director Company Registration No. SC566104
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A & K LEISURE LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
A & K LEISURE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC566104. The registered office is First Floor, 4 Earls Court, GRANGEMOUTH, FK3 8ZE, 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:
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
Intangible assets are amortised on a straight line basis over their estimated useful economic life as follows: Goodwill - ten years
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
22,070 
70,000 
92,070 
At 31 May 2023
22,070 
70,000 
92,070 
Depreciation
At 1 June 2022
8,476 
56,000 
64,476 
Charge for the year
2,119 
14,000 
16,119 
At 31 May 2023
10,595 
70,000 
80,595 
Net book value
At 31 May 2023
11,475 
- 
11,475 
At 31 May 2022
13,594 
14,000 
27,594 
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A & K LEISURE LIMITED Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,988 
6,264 
Trade creditors
51,121 
48,881 
Taxes and social security
25,464 
25,197 
85,573 
80,342 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
30,000 
40,000 
8
Average number of employees
During the year the average number of employees was 17 (2022: 17).
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