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REGISTERED NUMBER: 09942640 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

ACD Leisure Ltd

ACD Leisure Ltd (Registered number: 09942640)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ACD Leisure Ltd

Company Information
for the year ended 31 March 2024







DIRECTORS: Mrs S J Hoare
O C S J Hoare
D M Parr





REGISTERED OFFICE: 9 Little End Road
Eaton Socon
St Neots
PE19 8JH





REGISTERED NUMBER: 09942640 (England and Wales)





ACCOUNTANTS: KPSK Accounts and Tax Limited
8 Manor Park
Church Road
Gt Barton
Bury St Edmunds
Suffolk
IP31 2QR

ACD Leisure Ltd (Registered number: 09942640)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
ASSETS

FIXED ASSETS
Tangible assets 4 35,829 48,241

CURRENT ASSETS
Stocks 10,925 9,500
Debtors 5 247,936 108,670
Cash at bank and in hand 63,916 66,077
322,777 184,247
358,606 232,488

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 101,540 41,890
101,840 42,190

CREDITORS
Amounts falling due within one year 6 211,036 105,013
Amounts falling due after more than one
year

7

45,730

85,285
256,766 190,298
358,606 232,488

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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

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:





O C S J Hoare - Director


ACD Leisure Ltd (Registered number: 09942640)

Notes to the Financial Statements
for the year ended 31 March 2024


1. STATUTORY INFORMATION

ACD Leisure Ltd 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.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 33 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1 April 2023 17,350 148,232 165,582
Additions - 1,292 1,292
At 31 March 2024 17,350 149,524 166,874
DEPRECIATION
At 1 April 2023 11,913 105,428 117,341
Charge for year 1,736 11,968 13,704
At 31 March 2024 13,649 117,396 131,045
NET BOOK VALUE
At 31 March 2024 3,701 32,128 35,829
At 31 March 2023 5,437 42,804 48,241

ACD Leisure Ltd (Registered number: 09942640)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


5. DEBTORS
31/3/24 31/3/23
£    £   
Amounts falling due within one year:
Trade debtors 27,750 -
Other debtors 25,000 -
Insurance Claim 180,103 -
Prepayments 15,083 13,394
247,936 13,394

Amounts falling due after more than one year:
Directors' loan accounts - 95,276

Aggregate amounts 247,936 108,670

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 2,600 2,600
Trade creditors 7,642 26,897
Tax 18,760 11,462
Social security and other taxes 1,709 6,055
Pension creditor 597 592
VAT 14,801 41,190
Accruals and deferred income 33,664 12,118
Accrued expenses 131,263 4,099
211,036 105,013

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans - 1-2 years 6,000 6,000
Bank loans - 2-5 years 18,750 18,750
Bank loans more 5 yr by instal 20,980 22,756
Directors' loan accounts - 37,779
45,730 85,285

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 20,980 22,756