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REGISTERED NUMBER: 01162383 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2024

for

ELTRA LEISURE LIMITED

ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Contents of the Financial Statements
for the Year Ended 31st December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ELTRA LEISURE LIMITED

Company Information
for the Year Ended 31st December 2024







DIRECTORS: Mr S D Tisdale
Mr D Tisdale





REGISTERED OFFICE: The Old Manor House
Town Hill
Yoxall
Staffordshire
DE13 8NN





REGISTERED NUMBER: 01162383 (England and Wales)






ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Balance Sheet
31st December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,152,565 1,153,206

CURRENT ASSETS
Cash at bank and in hand 36,975 70,312

CREDITORS
Amounts falling due within one year 5 53,035 71,183
NET CURRENT LIABILITIES (16,060 ) (871 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,136,505

1,152,335

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 6 698,978 698,978
Retained earnings 437,427 453,257
1,136,505 1,152,335

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

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

ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Balance Sheet - continued
31st December 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 Board of Directors and authorised for issue on 9th April 2025 and were signed on its behalf by:





Mr S D Tisdale - Director


ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Notes to the Financial Statements
for the Year Ended 31st December 2024


1. STATUTORY INFORMATION

Eltra 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 as modified by the revaluation of certain assets.

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.

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.

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.

ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST OR VALUATION
At 1st January 2024
and 31st December 2024 1,150,000 78,270 1,228,270
DEPRECIATION
At 1st January 2024 - 75,064 75,064
Charge for year - 641 641
At 31st December 2024 - 75,705 75,705
NET BOOK VALUE
At 31st December 2024 1,150,000 2,565 1,152,565
At 31st December 2023 1,150,000 3,206 1,153,206

Cost or valuation at 31st December 2024 is represented by:

Freehold Plant and
property machinery Totals
£    £    £   
Valuation in 2023 698,978 - 698,978
Cost 451,022 78,270 529,292
1,150,000 78,270 1,228,270

If Freehold property had not been revalued it would have been included at the following historical cost:

31.12.24 31.12.23
£    £   
Cost 451,022 451,022

Freehold property was valued on an open market basis on 27th February 2023 by Bagshaws LLP Chartered Surveyors .

ELTRA LEISURE LIMITED (REGISTERED NUMBER: 01162383)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.12.24 31.12.23
£    £   
Trade creditors - 875
Amounts owed to participating interests 6,792 6,792
Taxation and social security 1,051 1,099
Other creditors 45,192 62,417
53,035 71,183

6. RESERVES
Revaluation
reserve
£   
At 1st January 2024
and 31st December 2024 698,978