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REGISTERED NUMBER: 14698368 (England and Wales)















Unaudited Financial Statements

for the Period 1 March 2023 to 31 August 2024

for

Ct Leisure Limited

Ct Leisure Limited (Registered number: 14698368)






Contents of the Financial Statements
for the Period 1 March 2023 to 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ct Leisure Limited

Company Information
for the Period 1 March 2023 to 31 August 2024







DIRECTOR: Mr J Yates





REGISTERED OFFICE: 14 Mill Lane
West Derby
Merseyside
L12 7JB





REGISTERED NUMBER: 14698368 (England and Wales)





ACCOUNTANTS: McParland Williams Limited
13 Liverpool Road North
Maghull
Merseyside
L31 2HB

Ct Leisure Limited (Registered number: 14698368)

Balance Sheet
31 August 2024

Notes £    £   
FIXED ASSETS
Intangible assets 4 23,819
Tangible assets 5 16,477
40,296

CURRENT ASSETS
Stocks 15,896
Debtors 6 13,972
Cash at bank and in hand 114,295
144,163
CREDITORS
Amounts falling due within one year 7 90,031
NET CURRENT ASSETS 54,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,428

PROVISIONS FOR LIABILITIES 4,119
NET ASSETS 90,309

CAPITAL AND RESERVES
Called up share capital 10
Retained earnings 90,299
90,309

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

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

The director acknowledges his 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.

Ct Leisure Limited (Registered number: 14698368)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 January 2025 and were signed by:





Mr J Yates - Director


Ct Leisure Limited (Registered number: 14698368)

Notes to the Financial Statements
for the Period 1 March 2023 to 31 August 2024

1. STATUTORY INFORMATION

Ct 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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
Office equipment - 33% 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 period 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 period 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.

Ct Leisure Limited (Registered number: 14698368)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 August 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 period was 10 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 29,774
At 31 August 2024 29,774
AMORTISATION
Amortisation for period 5,955
At 31 August 2024 5,955
NET BOOK VALUE
At 31 August 2024 23,819

5. TANGIBLE FIXED ASSETS
Plant and Office
machinery equipment Totals
£    £    £   
COST
Additions 13,691 4,652 18,343
At 31 August 2024 13,691 4,652 18,343
DEPRECIATION
Charge for period 855 1,011 1,866
At 31 August 2024 855 1,011 1,866
NET BOOK VALUE
At 31 August 2024 12,836 3,641 16,477

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 13,972

Ct Leisure Limited (Registered number: 14698368)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 21,842
Amounts owed to group undertakings 10,000
Taxation and social security 54,367
Other creditors 3,822
90,031

8. RELATED PARTY DISCLOSURES

CT Leisure Ltd and CJ Leisure Ltd have a director in common, during the year, unsecured loans were made between the companies, interest free and payable on demand.

Loans from related parties 2024
£
At start of period -
Movement 10,000
At end of period 10,000