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Ropers Leisure Limited

Registered Number
06859787
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Ropers Leisure Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Ms C Roper
Mr J R Roper
Mrs M Roper
Mr R S Roper
Mr R M Roper

Company Secretary

Mr R M Roper

Registered Address

Gatherley Road
Catterick Bridge
Richmond
DL10 7SL

Registered Number

06859787 (England and Wales)
Ropers Leisure Limited
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3104,488135,360
Investments41,090,028951,219
1,194,5161,086,579
Current assets
Stocks52,900,4912,419,039
Debtors61,129,700453,802
Cash at bank and on hand1,195,8612,306,207
5,226,0525,179,048
Creditors amounts falling due within one year7(1,775,574)(2,011,136)
Net current assets (liabilities)3,450,4783,167,912
Total assets less current liabilities4,644,9944,254,491
Creditors amounts falling due after one year8(12,550)(12,550)
Provisions for liabilities9(26,000)(31,700)
Net assets4,606,4444,210,241
Capital and reserves
Called up share capital100100
Profit and loss account4,606,3444,210,141
Shareholders' funds4,606,4444,210,241
The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2025, and are signed on its behalf by:
Mr R S Roper
Director
Registered Company No. 06859787
Ropers Leisure Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery253
Vehicles25-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year2424
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 January 24112,469198,657311,126
Additions1,2642,6583,922
At 31 December 24113,733201,315315,048
Depreciation and impairment
At 01 January 2479,91595,851175,766
Charge for year8,42826,36634,794
At 31 December 2488,343122,217210,560
Net book value
At 31 December 2425,39079,098104,488
At 31 December 2332,554102,806135,360
4.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 January 24100951,119951,219
Additions-43,87843,878
Revaluations-129,179129,179
Disposals-(34,248)(34,248)
At 31 December 241001,089,9281,090,028
Net book value
At 31 December 241001,089,9281,090,028
At 31 December 23100951,119951,219

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Stocks

2024

2023

££
Work in progress10,8452,672
Finished goods2,889,6462,416,367
Total2,900,4912,419,039
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,4434,188
Other debtors1,114,938419,450
Prepayments and accrued income4,31930,164
Total1,129,700453,802
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,384,0301,495,280
Amounts owed to related parties100100
Taxation and social security183,200156,539
Other creditors143,479331,578
Accrued liabilities and deferred income64,76527,639
Total1,775,5742,011,136
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Other creditors12,55012,550
Total12,55012,550
Warranty provisions are included within other creditors and are secured against the assets to which they relate.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)26,00031,700
Total26,00031,700
10.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £14,620 (2023 - £13,736).
11.Directors advances, credits and guarantees
During the year the company loaned funds interest free to a director. Total advances of £22,219 were made and repayments of £Nil. Interest of £35 was charged on this loan. At the balance sheet date the company was owed £22,219 (2023: £Nil) by the director. During the year the company loaned funds interest free to a director. Total advances of £686,439 were made and repayments of £31,284. Interest of £4,079 was charged on this loan. At the balance sheet date the company was owed £655,155 (2023: £Nil) by the director. During the year the company loaned funds interest free to a director. Total advances of £3,066 were made and repayments of £3,066. All amounts were repaid to the company during the year. During the year the company loaned funds interest free to a director. Total advances of £147,160 were made and repayments of £86,000. Interest of £870 was charged on this loan. At the balance sheet date the company was owed £61,160 (2023: £Nil) by the director.
12.Related party transactions
During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £Nil (2023 - £95,972). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £Nil (2023 - £94,581). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £Nil (2023 - £2,371). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £10,133 (2023 - £4,790). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £115,588 (2023 - £116,646). This loan is unsecured, interest free and repayable upon demand. The directors Mr R M Roper and Mr R S Roper are also directors and majority shareholders of Ropers Property. As of the balance sheet date, the company was owed £326,440 (2023 - £326,440) by Ropers Property.