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Registered number: 04597011
UK Premier Leisure Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04597011
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,658 3,687
2,658 3,687
CURRENT ASSETS
Debtors 6 1,078,660 935,013
Cash at bank and in hand 1,123,238 1,353,128
2,201,898 2,288,141
Creditors: Amounts Falling Due Within One Year 7 (1,664,567 ) (1,562,863 )
NET CURRENT ASSETS (LIABILITIES) 537,331 725,278
TOTAL ASSETS LESS CURRENT LIABILITIES 539,989 728,965
PROVISIONS FOR LIABILITIES
Deferred Taxation (665 ) (922 )
NET ASSETS 539,324 728,043
CAPITAL AND RESERVES
Called up share capital 8 50,000 50,000
Capital redemption reserve 194,000 194,000
Profit and Loss Account 295,324 484,043
SHAREHOLDERS' FUNDS 539,324 728,043
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Scott
Director
12 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Premier Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04597011 . The registered office is Unit 6 Brookland House, Yeomanry Road,Battlefield Enterprise Park, Shrewsbury, SY1 3EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 
The company recognises revenue on a bookings basis when: 
  • the amount of revenue can be reliably measured;
  • it is probable that future economic benefits will flow to the entity; and
  • specific criteria have been met for each of the company's activities. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33.3% straight line
2.4. Financial Instruments
Financial assets

Financial assets, other than investments and derivatives, are initially measured at transaction price (including
transaction costs) and subsequently held at amortised cost, where the difference is considered to be material, less any impairment.

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 8)
9 8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 9,955 10,000 1,886 21,841
Additions - 308 - 308
As at 31 January 2025 9,955 10,308 1,886 22,149
Depreciation
As at 1 February 2024 9,902 7,623 629 18,154
Provided during the period 13 593 731 1,337
As at 31 January 2025 9,915 8,216 1,360 19,491
Net Book Value
As at 31 January 2025 40 2,092 526 2,658
As at 1 February 2024 53 2,377 1,257 3,687
5. Investments
Unlisted
£
Cost
As at 1 February 2024 200,000
As at 31 January 2025 200,000
Provision
As at 1 February 2024 200,000
As at 31 January 2025 200,000
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 875,444 735,875
Prepayments and accrued income 46,960 43,552
Other debtors 151,000 151,000
VAT 5,256 4,586
1,078,660 935,013
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,598,718 1,474,644
Corporation tax 35,354 58,634
Other taxes and social security 3,963 2,955
Other creditors 26,505 26,505
Accruals and deferred income - 98
Director's loan account 27 27
1,664,567 1,562,863
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50,000 50,000
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 295,711 145,547
Dividends paid to parent company £295,711 (2024 : £145,547)
10. Ultimate Controlling Party
The company's parent undertaking is 22 Investment Management Limited . Stephen Scott remains the company's ultimate controlling party by virtue of his ownership of 100% of the issued share capital in 22 Investment Management Limited .
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