Registered number
10748979
Kudos Leisure Ltd
Unaudited Filleted Accounts For The Period Ended
31 March 2025
Kudos Leisure Ltd
Registered number: 10748979
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 3,250 5,200
Tangible assets 4 37,216 41,147
40,466 46,347
Current assets
Stocks 2,500 2,500
Debtors 5 959 12,324
Cash at bank and in hand 28,875 17,686
32,334 32,510
Creditors: amounts falling due within one year 6 (22,484) (21,786)
Net current assets 9,850 10,724
Total assets less current liabilities 50,316 57,071
Creditors: amounts falling due after more than one year 7 (22,328) (26,479)
Provisions for liabilities (3,468) (5,122)
Net assets 24,520 25,470
Capital and reserves
Called up share capital 1 1
Profit and loss account 24,519 25,469
Shareholders' funds 24,520 25,470
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Gabel
Director
Approved by the board on 24 August 2025
Kudos Leisure Ltd
Notes to the Accounts
for the period from 1 September 2024 to 31 March 2025
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Fixtures, fittings, tools and equipment 15% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 9 9
3 Intangible fixed assets £
Patents and licences:
Cost
At 1 September 2024 19,500
At 31 March 2025 19,500
Amortisation
At 1 September 2024 14,300
Provided during the period 1,950
At 31 March 2025 16,250
Net book value
At 31 March 2025 3,250
At 31 August 2024 5,200
4 Tangible fixed assets
Leasehold improvements Plant and machinery etc Total
£ £ £
Cost
At 1 September 2024 18,962 76,132 95,094
At 31 March 2025 18,962 76,132 95,094
Depreciation
At 1 September 2024 - 53,947 53,947
Charge for the period - 3,931 3,931
At 31 March 2025 - 57,878 57,878
Net book value
At 31 March 2025 18,962 18,254 37,216
At 31 August 2024 18,962 22,185 41,147
5 Debtors 2025 2024
£ £
Trade debtors - 124
Other debtors 959 12,200
959 12,324
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 5,942 5,839
Trade creditors 3,060 3,060
Taxation and social security costs 10,408 11,866
Other creditors 3,074 1,021
22,484 21,786
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 22,328 26,479
22,328 26,479
8 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
D A Reid (resigned 1 May 2025)
9,440 2,300 (12,051) (311)
9,440 2,300 (12,051) (311)
9 Other information
Kudos Leisure Ltd is a private company limited by shares and incorporated in England. Its registered office is:
9 Holme Meadow
Selby
YO8 3AE
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