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REGISTERED NUMBER: 05957332 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

T & D Leisure Limited

T & D Leisure Limited (Registered number: 05957332)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T & D Leisure Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: T Jones
D G Jones
G G Walker





SECRETARY: D G Jones





REGISTERED OFFICE: 1 Marine Avenue
Whitley Bay
Tyne and Wear
NE26 1LX





REGISTERED NUMBER: 05957332 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
Kepier House
Belmont Business Park
Durham
DH1 1TW

T & D Leisure Limited (Registered number: 05957332)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 349,517 324,496
349,517 324,496

CURRENT ASSETS
Stocks 37,548 35,803
Debtors 6 613,141 241,636
Cash at bank and in hand 178,198 285,440
828,887 562,879
CREDITORS
Amounts falling due within one year 7 207,646 104,574
NET CURRENT ASSETS 621,241 458,305
TOTAL ASSETS LESS CURRENT
LIABILITIES

970,758

782,801

CREDITORS
Amounts falling due after more than one
year

8

-

(21,594

)

PROVISIONS FOR LIABILITIES 9 (81,728 ) (73,212 )
NET ASSETS 889,030 687,995

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 888,830 687,795
SHAREHOLDERS' FUNDS 889,030 687,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

T & D Leisure Limited (Registered number: 05957332)

Balance Sheet - continued
30 April 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2024 and were signed on its behalf by:





T Jones - Director


T & D Leisure Limited (Registered number: 05957332)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

T & D 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.

There were no material departures from the standard.

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.

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

Income Recognition
Turnover represents takings from amusements and is recognised as income when banked. Any cash in amusement machines at the year-end is recognised as cash on hand.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is fully amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses

Government grants
Revenue based grants are credited to the profit and loss account in the period to which they relate.

Stocks
Stocks are valued at the lower of cost and selling price less estimated costs to sell, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.


T & D Leisure Limited (Registered number: 05957332)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 26 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 417,048
AMORTISATION
At 1 May 2023
and 30 April 2024 417,048
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

T & D Leisure Limited (Registered number: 05957332)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 25,000 639,937 49,761 44,288 758,986
Additions - 170,203 3,067 - 173,270
Disposals - (43,301 ) - (44,288 ) (87,589 )
At 30 April 2024 25,000 766,839 52,828 - 844,667
DEPRECIATION
At 1 May 2023 2,000 381,765 48,880 1,845 434,490
Charge for year 500 76,688 418 - 77,606
Eliminated on disposal - (15,101 ) - (1,845 ) (16,946 )
At 30 April 2024 2,500 443,352 49,298 - 495,150
NET BOOK VALUE
At 30 April 2024 22,500 323,487 3,530 - 349,517
At 30 April 2023 23,000 258,172 881 42,443 324,496

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 25,717 12,262
Other debtors 246,425 214,885
Directors' current accounts 329,766 4,538
Prepayments and accrued income 11,233 9,951
613,141 241,636

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 9,973
Trade creditors 66,362 28,752
Taxation and social security 127,536 56,101
Other creditors 4,464 94
Directors' current accounts 739 2,239
Accruals and deferred income 8,545 7,415
207,646 104,574

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years - 10,225
Bank loans - 2-5 years - 11,369
- 21,594

T & D Leisure Limited (Registered number: 05957332)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 81,728 73,212

Deferred
tax
£   
Balance at 1 May 2023 73,212
Charge to Profit and Loss Account during year 8,516
Balance at 30 April 2024 81,728

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
180 Ordinary £1 180 180
20 A ordinary £1 20 20
200 200

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
T Jones and D G Jones
Balance outstanding at start of year 4,538 (18,260 )
Amounts advanced 409,227 106,798
Amounts repaid (84,000 ) (84,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 329,765 4,538

12. RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below:

2024 2023
£ £
Amounts due from directors 329,026 2,299
No interest has been charged.