1 December 2022 false Taxfiler 2024.1 true 09343699business:PrivateLimitedCompanyLtd2022-12-012023-11-30 093436992022-11-30 093436992022-12-012023-11-30 09343699business:AuditExemptWithAccountantsReport2022-12-012023-11-30 09343699business:FilletedAccounts2022-12-012023-11-30 093436992023-11-30 09343699business:Director12022-12-012023-11-30 09343699business:RegisteredOffice2022-12-012023-11-30 093436992022-11-30 09343699core:WithinOneYear2023-11-30 09343699core:WithinOneYear2022-11-30 09343699core:AfterOneYear2023-11-30 09343699core:AfterOneYear2022-11-30 09343699core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 09343699core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 09343699core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 09343699core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 09343699core:PreviouslyStatedAmount2023-11-30 09343699core:PreviouslyStatedAmount2022-11-30 09343699business:SmallEntities2022-12-012023-11-30 09343699countries:EnglandWales2022-12-012023-11-30 09343699core:LandBuildings2022-12-012023-11-30 09343699core:PlantMachinery2022-12-012023-11-30 09343699core:MotorVehicles2022-12-012023-11-30 09343699core:FurnitureFittings2022-12-012023-11-30 09343699core:Goodwill2022-11-30 09343699core:Goodwill2023-11-30 09343699core:LandBuildings2022-11-30 09343699core:PlantMachinery2022-11-30 09343699core:MotorVehicles2022-11-30 09343699core:FurnitureFittings2022-11-30 09343699core:LandBuildings2023-11-30 09343699core:PlantMachinery2023-11-30 09343699core:MotorVehicles2023-11-30 09343699core:FurnitureFittings2023-11-30 09343699business:OrdinaryShareClass12022-12-012023-11-30 09343699business:OrdinaryShareClass12021-12-012022-11-30 093436992021-12-012022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09343699 (England and Wales)
Parrish Leisure Limited Unaudited accounts for the year ended 30 November 2023
Parrish Leisure Limited Unaudited accounts Contents
Page
- 2 -
Parrish Leisure Limited Company Information for the year ended 30 November 2023
Director
MR H Parrish
Company Number
09343699 (England and Wales)
Registered Office
THE DOWNSHIRE, 71 BALDWINS LANE CROXLEY GREEN RICKMANSWORTH HERTS WD3 3LT
Accountants
Dempsey & Co The Downshire 71 Baldwins Lane Croxley Green Rickmansworth Herts WD3 3LT
- 3 -
Parrish Leisure Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,130,712 
1,027,403 
Current assets
Inventories
58,156 
57,919 
Debtors
7,600 
15,900 
Cash at bank and in hand
121,376 
149,116 
187,132 
222,935 
Creditors: amounts falling due within one year
(355,981)
(287,211)
Net current liabilities
(168,849)
(64,276)
Total assets less current liabilities
961,863 
963,127 
Creditors: amounts falling due after more than one year
(464,564)
(509,268)
Provisions for liabilities
Deferred tax
(116,992)
(29,911)
Net assets
380,307 
423,948 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
380,207 
423,848 
Shareholders' funds
380,307 
423,948 
For the year ending 30 November 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 27 March 2024 and were signed on its behalf by
MR H Parrish Director Company Registration No. 09343699
- 4 -
Parrish Leisure Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Parrish Leisure Limited is a private company, limited by shares, registered in England and Wales, registration number 09343699. The registered office is THE DOWNSHIRE, 71 BALDWINS LANE, CROXLEY GREEN, RICKMANSWORTH, HERTS, WD3 3LT.
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.
Turnover
Turnover represents net receipts of takings.
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:
Land & buildings
1% straight line
Plant & machinery
15% reducing balance
Motor vehicles
15% reducing balance
Fixtures & fittings
15% reducing balance
Intangible fixed assets
Goodwill is written off over 4 years
Inventories
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Deferred taxation is provided in respect of the tax effect of all timing differences at the rates of tax expected to apply when the timing differences reverse.
- 5 -
Parrish Leisure Limited Notes to the Accounts for the year ended 30 November 2023
Pension costs
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account in the year in which they are made. The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account in the year in which they are made.
Going concern
These financial statements have been prepared on a going concern basis.
Leased assets
Rentals payable under operating leases are charged to the profit and loss account as incurred.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
100,000 
At 30 November 2023
100,000 
Amortisation
At 1 December 2022
100,000 
At 30 November 2023
100,000 
Net book value
At 30 November 2023
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
593,523 
888,472 
2,000 
290,158 
1,774,153 
Additions
- 
231,366 
15,999 
31,815 
279,180 
Disposals
- 
(79,694)
- 
- 
(79,694)
At 30 November 2023
593,523 
1,040,144 
17,999 
321,973 
1,973,639 
Depreciation
At 1 December 2022
41,836 
562,311 
600 
142,003 
746,750 
Charge for the year
5,935 
112,982 
2,700 
36,939 
158,556 
On disposals
- 
(62,379)
- 
- 
(62,379)
At 30 November 2023
47,771 
612,914 
3,300 
178,942 
842,927 
Net book value
At 30 November 2023
545,752 
427,230 
14,699 
143,031 
1,130,712 
At 30 November 2022
551,687 
326,161 
1,400 
148,155 
1,027,403 
- 6 -
Parrish Leisure Limited Notes to the Accounts for the year ended 30 November 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
7,600 
15,900 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
42,924 
42,924 
Obligations under finance leases and hire purchase contracts
21,706 
13,450 
Trade creditors
94,298 
63,029 
Other creditors
56,676 
44,344 
Loans from directors
140,377 
123,464 
355,981 
287,211 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
464,564 
509,268 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 13 (2022: 13).
- 7 -