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REGISTERED NUMBER: 02664792 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

PLAY AND LEISURE LIMITED

PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


PLAY AND LEISURE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mrs V Buckley
A P Buckley





REGISTERED OFFICE: Units 7 & 8 Catheralls Industrial Estate
Pinfold Lane
Buckley
Wales
CH7 3PS





REGISTERED NUMBER: 02664792 (England and Wales)





ACCOUNTANTS: Mattocks Grindley
18 Mulberry Avenue
Turnstone Park
Widnes
Cheshire
WA8 0WN

PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

ABRIDGED BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 72,079 50,436

CURRENT ASSETS
Stocks 175,321 153,563
Debtors 5 969,975 1,209,826
Cash at bank and in hand 597,520 315,752
1,742,816 1,679,141
CREDITORS
Amounts falling due within one year 282,179 251,835
NET CURRENT ASSETS 1,460,637 1,427,306
TOTAL ASSETS LESS CURRENT LIABILITIES 1,532,716 1,477,742

PROVISIONS FOR LIABILITIES 19,851 14,136
NET ASSETS 1,512,865 1,463,606

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6 1,512,765 1,463,506
SHAREHOLDERS' FUNDS 1,512,865 1,463,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

ABRIDGED BALANCE SHEET - continued
31 JANUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:





Mrs V Buckley - Director


PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


1. STATUTORY INFORMATION

Play and Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 20% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023 195,402
Additions 46,522
Disposals (30,347 )
At 31 January 2024 211,577
DEPRECIATION
At 1 February 2023 144,966
Charge for year 24,689
Eliminated on disposal (30,157 )
At 31 January 2024 139,498
NET BOOK VALUE
At 31 January 2024 72,079
At 31 January 2023 50,436

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 831,278 821,673

PLAY AND LEISURE LIMITED (REGISTERED NUMBER: 02664792)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


6. RESERVES
Retained
earnings
£   

At 1 February 2023 1,463,506
Profit for the year 146,459
Dividends (97,200 )
At 31 January 2024 1,512,765

7. PARENT COMPANY

The company is a 100% subsidiary of Zone Play and Leisure Limited. The registered office of the parent is the same as Play and Leisure Limited which can be found on the Company Information page.