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REGISTERED NUMBER: 04102304 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 November 2024

for

LEISURETEC (UK) LIMITED

LEISURETEC (UK) LIMITED (REGISTERED NUMBER: 04102304)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LEISURETEC (UK) LIMITED

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







Director: Mr P Jameson





Registered office: Unit 6 Prospect Industrial Estate
Platt Lane
Hindley
Wigan
Lancashire
WN2 3PA





Registered number: 04102304 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

LEISURETEC (UK) LIMITED (REGISTERED NUMBER: 04102304)

Balance Sheet
30 NOVEMBER 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 232,211 231,746

CURRENT ASSETS
Debtors 5 50,142 59,102
Cash at bank 61,869 70,492
112,011 129,594
CREDITORS
Amounts falling due within one year 6 48,214 62,479
NET CURRENT ASSETS 63,797 67,115
TOTAL ASSETS LESS CURRENT
LIABILITIES

296,008

298,861

CREDITORS
Amounts falling due after more than one
year

7

(10,187

)

(20,187

)

PROVISIONS FOR LIABILITIES 8 (43,385 ) (43,135 )
NET ASSETS 242,436 235,539

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 242,336 235,439
SHAREHOLDERS' FUNDS 242,436 235,539

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2025 and were signed by:





Mr P Jameson - Director


LEISURETEC (UK) LIMITED (REGISTERED NUMBER: 04102304)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Leisuretec (UK) 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.
Plant and machinery - 10% on cost
Motor vehicles - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 2 (2023 - 2 ) .

LEISURETEC (UK) LIMITED (REGISTERED NUMBER: 04102304)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2023 879,208 55,114 934,322
Additions 46,700 - 46,700
At 30 November 2024 925,908 55,114 981,022
DEPRECIATION
At 1 December 2023 672,564 30,012 702,576
Charge for year 38,512 7,723 46,235
At 30 November 2024 711,076 37,735 748,811
NET BOOK VALUE
At 30 November 2024 214,832 17,379 232,211
At 30 November 2023 206,644 25,102 231,746

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 39,882 53,102
Other debtors 10,260 6,000
50,142 59,102

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,397 609
Taxation and social security 23,980 29,962
Other creditors 12,837 21,908
48,214 62,479

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans 10,187 20,187

8. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 43,385 43,135

Deferred
tax
£   
Balance at 1 December 2023 43,135
Charge to Statement of Income and Retained Earnings during year 250
Balance at 30 November 2024 43,385

LEISURETEC (UK) LIMITED (REGISTERED NUMBER: 04102304)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
100 Ordinary £1 100 100