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DBS LEISURE LTD

Registered Number
12690061
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

DBS LEISURE LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | A J WOODS

Registered Address | 28 Broad Street
| Wokingham
| RG40 1AB

Place of Business | Northwich Sauna Leisure Complex
| Winnington Lane
| Northwich
| CW8 4GX

Registered Number | 12690061 (England and Wales)

DBS LEISURE LTD
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 272 |  |  |  | 306
Tangible assets | 4 |  |  | 198,004 |  |  |  | 79,693
|  |  |  | 198,276 |  |  |  | 79,999
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 6,847 |  |  |  | 14,129 |  |
Cash at bank and on hand |  | 54,475 |  |  |  | 106,913 |  |
|  | 61,322 |  |  |  | 121,042 |  |
Creditors amounts falling due within one year | 6 | (85,529) |  |  |  | (89,796) |  |
Net current assets (liabilities) |  |  |  | (24,207) |  |  |  | 31,246
Total assets less current liabilities |  |  |  | 174,069 |  |  |  | 111,245
Provisions for liabilities | 8 |  |  | (49,501) |  |  |  | (15,142)
Net assets |  |  |  | 124,568 |  |  |  | 96,103
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 124,468 |  |  |  | 96,003
Shareholders' funds |  |  |  | 124,568 |  |  |  | 96,103

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 September 2025, and are signed on its behalf by:
A J WOODS Director Registered Company No. 12690061

DBS LEISURE LTD
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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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 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 and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Separately acquired trademarks and licences are shown at historical cost. Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date. Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Asset class Amortisation method and rate Patents and trademarks 10% straight line

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 5 |  | 6

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 340 |  | 340
| At 31 December 24 | 340 |  | 340
| Amortisation and impairment
| At 01 January 24 | 34 |  | 34
| Charge for year | 34 |  | 34
| At 31 December 24 | 68 |  | 68
| Net book value
| At 31 December 24 | 272 |  | 272
| At 31 December 23 | 306 |  | 306

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 127,588 |  | - |  | 127,588
| Additions | 171,815 |  | 12,500 |  | 184,315
| At 31 December 24 | 299,403 |  | 12,500 |  | 311,903
| Depreciation and impairment
| At 01 January 24 | 47,895 |  | - |  | 47,895
| Charge for year | 62,879 |  | 3,125 |  | 66,004
| At 31 December 24 | 110,774 |  | 3,125 |  | 113,899
| Net book value
| At 31 December 24 | 188,629 |  | 9,375 |  | 198,004
| At 31 December 23 | 79,693 |  | - |  | 79,693

5. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 240
| Other debtors | - |  | 6,256
| Prepayments and accrued income | 6,847 |  | 7,633
| Total | 6,847 |  | 14,129

6. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 9,998 |  | 8,867
| Bank borrowings and overdrafts | 3,168 |  | -
| Taxation and social security | 26,807 |  | 37,181
| Other creditors | 1,037 |  | 2,009
| Accrued liabilities and deferred income | 44,519 |  | 41,739
| Total | 85,529 |  | 89,796

7. | Creditors: amounts due after one year
--- | ---

8. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 49,501 |  | 15,142
| Total | 49,501 |  | 15,142

9. | Related party transactions
--- | ---
| During the period the company was charged rent, at market value, of £120,000 (2023: £157,500) from Newey McCartney Holdings Ltd, a shareholder and a company with a common director. During the period the company repaid a loan for the sum of £NIL (2023: £5,000) to Newey McCartney Holdings Ltd. The balance the company owed Newey McCartney Holdings Ltd at the year end was £NIL (2023: £NIL). The loan was interest free and was repayable on demand. During the period the company received the sum of £400 (2023: £400) from a client of a related company, MS Licensed Events Ltd. At the year end the company owed MS Licensed Events Ltd £800 (2023: £400), the loan, shown in other creditors, is interest free and repayable on demand. At the year end the company owed MS Live Productions Ltd £148 (2023: £617) the loan, shown in other creditors, is interest free and repayable on demand.