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Registration number: 05575867

Whinfell Leisure Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Whinfell Leisure Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Whinfell Leisure Limited

Company Information

Directors

DM Barnes

MA Barnes

Company secretary

DM Barnes

Registered office

Orchard View
Top Thorn Farm
Whinfell
Kendal
LA8 9EG

Accountants

Stables Thompson & Briscoe Limited
Chartered Accountants & Business AdvisersUnit 27, Cumberland House
Kirkby Stephen Business Park
St Luke’s Road
Kirkby Stephen
Cumbria
CA17 4HT

 

Whinfell Leisure Limited

(Registration number: 05575867)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

285,072

287,903

Current assets

 

Stocks

38,617

38,617

Debtors

5

1,718

1,363

Cash at bank and in hand

 

22,242

36,690

 

62,577

76,670

Creditors: Amounts falling due within one year

6

(38,328)

(36,646)

Net current assets

 

24,249

40,024

Total assets less current liabilities

 

309,321

327,927

Creditors: Amounts falling due after more than one year

6

(94,019)

(113,961)

Provisions for liabilities

(4,808)

(4,802)

Net assets

 

210,494

209,164

Capital and reserves

 

Called up share capital

100

100

Retained earnings

210,394

209,064

Shareholders' funds

 

210,494

209,164

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2025 and signed on its behalf by:
 

.........................................
DM Barnes
Company secretary and director

 

Whinfell Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Orchard View
Top Thorn Farm
Whinfell
Kendal
LA8 9EG

These financial statements were authorised for issue by the Board on 18 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Whinfell Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

2% straight line

Plant and machinery etc

20% on reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

Whinfell Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

337,325

13,831

351,156

Additions

-

458

458

At 31 March 2025

337,325

14,289

351,614

Depreciation

At 1 April 2024

50,121

13,132

63,253

Charge for the year

2,811

478

3,289

At 31 March 2025

52,932

13,610

66,542

Carrying amount

At 31 March 2025

284,393

679

285,072

At 31 March 2024

287,204

699

287,903

Included within the net book value of land and buildings above is £284,393 (2024 - £287,204) in respect of freehold land and buildings.
 

5

Debtors

Current

2025
£

2024
£

Prepayments

-

55

Other debtors

1,718

1,308

 

1,718

1,363

 

Whinfell Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

1,792

2,269

Taxation and social security

7,037

7,970

Accruals and deferred income

29,499

26,407

38,328

36,646

Creditors: amounts falling due after more than one year

2025
£

2024
£

Due after one year

 

Loans and borrowings

94,019

113,961