2023-07-012024-06-302024-06-30false12061705UHC LEISURE LTD2024-09-1655100iso4217:GBPxbrli:pure120617052023-07-01120617052024-06-30120617052023-07-012024-06-30120617052022-07-01120617052023-06-30120617052022-07-012023-06-3012061705bus:SmallEntities2023-07-012024-06-3012061705bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3012061705bus:FullAccounts2023-07-012024-06-3012061705bus:PrivateLimitedCompanyLtd2023-07-012024-06-3012061705core:WithinOneYear2024-06-3012061705core:AfterOneYear2024-06-3012061705core:WithinOneYear2023-06-3012061705core:AfterOneYear2023-06-3012061705core:ShareCapital2024-06-3012061705core:SharePremium2024-06-3012061705core:RevaluationReserve2024-06-3012061705core:OtherReservesSubtotal2024-06-3012061705core:RetainedEarningsAccumulatedLosses2024-06-3012061705core:ShareCapital2023-06-3012061705core:SharePremium2023-06-3012061705core:RevaluationReserve2023-06-3012061705core:OtherReservesSubtotal2023-06-3012061705core:RetainedEarningsAccumulatedLosses2023-06-3012061705core:LandBuildings2024-06-3012061705core:PlantMachinery2024-06-3012061705core:Vehicles2024-06-3012061705core:FurnitureFittings2024-06-3012061705core:OfficeEquipment2024-06-3012061705core:NetGoodwill2024-06-3012061705core:IntangibleAssetsOtherThanGoodwill2024-06-3012061705core:ListedExchangeTraded2024-06-3012061705core:UnlistedNon-exchangeTraded2024-06-3012061705core:LandBuildings2023-06-3012061705core:PlantMachinery2023-06-3012061705core:Vehicles2023-06-3012061705core:FurnitureFittings2023-06-3012061705core:OfficeEquipment2023-06-3012061705core:NetGoodwill2023-06-3012061705core:IntangibleAssetsOtherThanGoodwill2023-06-3012061705core:ListedExchangeTraded2023-06-3012061705core:UnlistedNon-exchangeTraded2023-06-3012061705core:LandBuildings2023-07-012024-06-3012061705core:PlantMachinery2023-07-012024-06-3012061705core:Vehicles2023-07-012024-06-3012061705core:FurnitureFittings2023-07-012024-06-3012061705core:OfficeEquipment2023-07-012024-06-3012061705core:NetGoodwill2023-07-012024-06-3012061705core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012061705core:ListedExchangeTraded2023-07-012024-06-3012061705core:UnlistedNon-exchangeTraded2023-07-012024-06-3012061705core:MoreThanFiveYears2023-07-012024-06-3012061705core:Non-currentFinancialInstruments2024-06-3012061705core:Non-currentFinancialInstruments2023-06-3012061705dpl:CostSales2023-07-012024-06-3012061705dpl:DistributionCosts2023-07-012024-06-3012061705core:LandBuildings2023-07-012024-06-3012061705core:PlantMachinery2023-07-012024-06-3012061705core:Vehicles2023-07-012024-06-3012061705core:FurnitureFittings2023-07-012024-06-3012061705core:OfficeEquipment2023-07-012024-06-3012061705dpl:AdministrativeExpenses2023-07-012024-06-3012061705core:NetGoodwill2023-07-012024-06-3012061705core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3012061705dpl:GroupUndertakings2023-07-012024-06-3012061705dpl:ParticipatingInterests2023-07-012024-06-3012061705dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3012061705core:ListedExchangeTraded2023-07-012024-06-3012061705dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3012061705core:UnlistedNon-exchangeTraded2023-07-012024-06-3012061705dpl:CostSales2022-07-012023-06-3012061705dpl:DistributionCosts2022-07-012023-06-3012061705core:LandBuildings2022-07-012023-06-3012061705core:PlantMachinery2022-07-012023-06-3012061705core:Vehicles2022-07-012023-06-3012061705core:FurnitureFittings2022-07-012023-06-3012061705core:OfficeEquipment2022-07-012023-06-3012061705dpl:AdministrativeExpenses2022-07-012023-06-3012061705core:NetGoodwill2022-07-012023-06-3012061705core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012061705dpl:GroupUndertakings2022-07-012023-06-3012061705dpl:ParticipatingInterests2022-07-012023-06-3012061705dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012061705core:ListedExchangeTraded2022-07-012023-06-3012061705dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012061705core:UnlistedNon-exchangeTraded2022-07-012023-06-3012061705core:NetGoodwill2024-06-3012061705core:IntangibleAssetsOtherThanGoodwill2024-06-3012061705core:LandBuildings2024-06-3012061705core:PlantMachinery2024-06-3012061705core:Vehicles2024-06-3012061705core:FurnitureFittings2024-06-3012061705core:OfficeEquipment2024-06-3012061705core:AfterOneYear2024-06-3012061705core:WithinOneYear2024-06-3012061705core:ListedExchangeTraded2024-06-3012061705core:UnlistedNon-exchangeTraded2024-06-3012061705core:ShareCapital2024-06-3012061705core:SharePremium2024-06-3012061705core:RevaluationReserve2024-06-3012061705core:OtherReservesSubtotal2024-06-3012061705core:RetainedEarningsAccumulatedLosses2024-06-3012061705core:NetGoodwill2023-06-3012061705core:IntangibleAssetsOtherThanGoodwill2023-06-3012061705core:LandBuildings2023-06-3012061705core:PlantMachinery2023-06-3012061705core:Vehicles2023-06-3012061705core:FurnitureFittings2023-06-3012061705core:OfficeEquipment2023-06-3012061705core:AfterOneYear2023-06-3012061705core:WithinOneYear2023-06-3012061705core:ListedExchangeTraded2023-06-3012061705core:UnlistedNon-exchangeTraded2023-06-3012061705core:ShareCapital2023-06-3012061705core:SharePremium2023-06-3012061705core:RevaluationReserve2023-06-3012061705core:OtherReservesSubtotal2023-06-3012061705core:RetainedEarningsAccumulatedLosses2023-06-3012061705core:NetGoodwill2022-07-0112061705core:IntangibleAssetsOtherThanGoodwill2022-07-0112061705core:LandBuildings2022-07-0112061705core:PlantMachinery2022-07-0112061705core:Vehicles2022-07-0112061705core:FurnitureFittings2022-07-0112061705core:OfficeEquipment2022-07-0112061705core:AfterOneYear2022-07-0112061705core:WithinOneYear2022-07-0112061705core:ListedExchangeTraded2022-07-0112061705core:UnlistedNon-exchangeTraded2022-07-0112061705core:ShareCapital2022-07-0112061705core:SharePremium2022-07-0112061705core:RevaluationReserve2022-07-0112061705core:OtherReservesSubtotal2022-07-0112061705core:RetainedEarningsAccumulatedLosses2022-07-0112061705core:AfterOneYear2023-07-012024-06-3012061705core:WithinOneYear2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3012061705core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3012061705core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3012061705core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3012061705core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3012061705core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3012061705bus:Director12023-07-012024-06-30

UHC LEISURE LTD

Registered Number
12061705
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

UHC LEISURE LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HUSBAND, Andrew John

Registered Address

The Red Lion Hotel
Plawsworth
Chester Le Street
DH2 3NL

Registered Number

12061705 (England and Wales)
UHC LEISURE LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets39,00012,000
Tangible assets439,4725,423
48,47217,423
Current assets
Stocks512,21111,962
Debtors11,792-
Cash at bank and on hand21,2999,710
45,30221,672
Creditors amounts falling due within one year6(386,434)(409,284)
Net current assets (liabilities)(341,132)(387,612)
Total assets less current liabilities(292,660)(370,189)
Creditors amounts falling due after one year7(28,654)-
Net assets(321,314)(370,189)
Capital and reserves
Called up share capital55
Profit and loss account(321,319)(370,194)
Shareholders' funds(321,314)(370,189)
The financial statements were approved and authorised for issue by the Director on 16 September 2024, and are signed on its behalf by:
HUSBAND, Andrew John
Director
Registered Company No. 12061705
UHC LEISURE LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 2315,00015,000
At 30 June 2415,00015,000
Amortisation and impairment
At 01 July 233,0003,000
Charge for year3,0003,000
At 30 June 246,0006,000
Net book value
At 30 June 249,0009,000
At 30 June 2312,00012,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 2320,694-20,694
Additions40,38882841,216
At 30 June 2461,08282861,910
Depreciation and impairment
At 01 July 2315,271-15,271
Charge for year7,167-7,167
At 30 June 2422,438-22,438
Net book value
At 30 June 2438,64482839,472
At 30 June 235,423-5,423
5.Stocks

2024

2023

££
Raw materials and consumables12,21111,962
Total12,21111,962
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,681-
Bank borrowings and overdrafts33,91335,097
Taxation and social security126,549226,683
Other creditors197,291147,504
Total386,434409,284
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts28,654-
Total28,654-