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REGISTERED NUMBER: 09150361 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

PJD LEISURE MANAGEMENT LTD

PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

PJD LEISURE MANAGEMENT LTD

COMPANY INFORMATION
For The Year Ended 31 July 2024







DIRECTOR: J D Gibbens





REGISTERED OFFICE: 75 Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AP





REGISTERED NUMBER: 09150361 (England and Wales)





ACCOUNTANTS: Stone Osmond Limited
75 Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AP

PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 650 701
650 701

CURRENT ASSETS
Debtors 6 32,470 45,470
Cash at bank 30,829 10,677
63,299 56,147
CREDITORS
Amounts falling due within one year 7 20,663 20,584
NET CURRENT ASSETS 42,636 35,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,286

36,264

CREDITORS
Amounts falling due after more than one
year

8

(17,828

)

(21,257

)

PROVISIONS FOR LIABILITIES (124 ) (133 )
NET ASSETS 25,334 14,874

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 25,332 14,872
SHAREHOLDERS' FUNDS 25,334 14,874

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

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

PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)

BALANCE SHEET - continued
31 July 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 and authorised for issue by the director and authorised for issue on 7 April 2025 and were signed by:





J D Gibbens - Director


PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024

1. STATUTORY INFORMATION

Pjd Leisure Management Ltd 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 2016, is being amortised evenly over its estimated useful life of one 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
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 5,000
AMORTISATION
At 1 August 2023
and 31 July 2024 5,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 5,973 2,200 554 8,727
Additions 167 - - 167
At 31 July 2024 6,140 2,200 554 8,894
DEPRECIATION
At 1 August 2023 5,448 2,024 554 8,026
Charge for year 174 44 - 218
At 31 July 2024 5,622 2,068 554 8,244
NET BOOK VALUE
At 31 July 2024 518 132 - 650
At 31 July 2023 525 176 - 701

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 32,470 45,470

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,429 3,345
Trade creditors (2 ) (2 )
Taxation and social security 14,001 12,718
Other creditors 3,235 4,523
20,663 20,584

PJD LEISURE MANAGEMENT LTD (REGISTERED NUMBER: 09150361)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 17,828 21,257

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,222 7,011

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The loan is interest free and repayable upon demand.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr & Mrs J D Gibbens.

ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PJD LEISURE MANAGEMENT LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pjd Leisure Management Ltd for the year ended 31 July 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Pjd Leisure Management Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pjd Leisure Management Ltd and state those matters that we have agreed to state to the director of Pjd Leisure Management Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Pjd Leisure Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pjd Leisure Management Ltd. You consider that Pjd Leisure Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pjd Leisure Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Stone Osmond Limited
75 Bournemouth Road
Chandlers Ford
Eastleigh
Hampshire
SO53 3AP


Date: .............................................