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Registered Number: 03430853
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2024

for

DAKAR LEISURE LTD.

Director Mr D J Watson
Registered Number 03430853
Registered Office Beechwood
Chapel Lane
Chorley
Lancashire
PR6 8EN
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
Secretary Mr D J Watson
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 July 2024.
Principal activities
The principal activity of the company in the year under review was that of hotels and similar accommodation.
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Director
The director who has held office during the whole of the year was as follows:
Mr D J Watson

On behalf of the board.


----------------------------------
Mr D J Watson
Director

Date approved: 23 April 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 813,933    838,726 
813,933    838,726 
Current assets      
Debtors 5 5,337    5,208 
Cash at bank and in hand 128,818    12,765 
134,155    17,973 
Creditors: amount falling due within one year 6 (229,575)   (193,339)
Net current assets (95,420)   (175,366)
 
Total assets less current liabilities 718,513    663,360 
Provisions for liabilities 7 (14,607)  
Net assets 703,906    663,360 
 

Capital and reserves
     
Called up share capital 547,500    547,500 
Share premium account 8 52,500    52,500 
Profit and loss account 103,906    63,360 
Shareholders' funds 703,906    663,360 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 23 April 2025 and were signed by:


-------------------------------
Mr D J Watson
Director
3
General Information
Dakar Leisure Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03430853, registration address Beechwood, Chapel Lane, Chorley, Lancashire, PR6 8EN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 taxation
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and Buildings 100 Years Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 3 Years Straight Line
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2023 23,000    23,000 
Additions  
Disposals  
At 31 July 2024 23,000    23,000 
Amortisation
At 01 August 2023 23,000    23,000 
Charge for year  
On disposals  
At 31 July 2024 23,000    23,000 
Net book values
At 31 July 2024  
At 31 July 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 August 2023 962,950    76,582    244,834    3,787    1,288,153 
Additions     1,429      1,429 
Disposals   (21,187)       (21,187)
At 31 July 2024 962,950    55,395    246,263    3,787    1,268,395 
Depreciation
At 01 August 2023 216,268    34,533    196,269    2,357    449,427 
Charge for year 9,630    10,386    4,999    704    25,719 
On disposals   (20,684)       (20,684)
At 31 July 2024 225,898    24,235    201,268    3,061    454,462 
Net book values
Closing balance as at 31 July 2024 737,052    31,160    44,995    726    813,933 
Opening balance as at 01 August 2023 746,682    42,049    48,565    1,430    838,726 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 5,337    5,208 
5,337    5,208 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,491    972 
Taxation and Social Security 12,739    8,259 
Other Creditors 215,345    184,108 
229,575    193,339 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 14,607   
14,607   

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 52,500    52,500 
52,500    52,500 

9.

Ultimate controlling party

The company is ultimately controlled by Mr D J Watson.
4