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PENGUIN LEISURE LIMITED

Registered Number
02904518
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

PENGUIN LEISURE LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | WHITE, Chloe Jade Audrey

Registered Address | Whiteleaf Business Centre
| 11 Little Balmer
| Buckingham
| MK18 1TF

Registered Number | 02904518 (England and Wales)

PENGUIN LEISURE LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,249 |  |  |  | 3,227
Tangible assets | 4 |  |  | 25,519 |  |  |  | 38,695
|  |  |  | 27,768 |  |  |  | 41,922
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 10,000 |  |  |  | 5,000 |  |
Debtors |  | 303,456 |  |  |  | 234,319 |  |
Cash at bank and on hand |  | 248,237 |  |  |  | 333,087 |  |
|  | 561,693 |  |  |  | 572,406 |  |
Prepayments and accrued income |  | 5,810 |  |  |  | 5,154 |  |
Creditors amounts falling due within one year | 6 | (169,802) |  |  |  | (192,887) |  |
Net current assets (liabilities) |  |  |  | 397,701 |  |  |  | 384,673
Total assets less current liabilities |  |  |  | 425,469 |  |  |  | 426,595
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (1,927)
Provisions for liabilities | 9 |  |  | (1,946) |  |  |  | (2,588)
Net assets |  |  |  | 423,523 |  |  |  | 422,080
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 423,423 |  |  |  | 421,980
Shareholders' funds |  |  |  | 423,523 |  |  |  | 422,080

- 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 15 September 2025, and are signed on its behalf by:
WHITE, Chloe Jade Audrey Director Registered Company No. 02904518

PENGUIN 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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.

| 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 acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible Assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Software - 20% Straight Line Patents - 10% Straight Line

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Vehicles | 4
| Office Equipment | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

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

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

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

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 5,127 |  | 5,127
| At 31 December 24 | 5,127 |  | 5,127
| Amortisation and impairment
| At 01 January 24 | 1,900 |  | 1,900
| Charge for year | 978 |  | 978
| At 31 December 24 | 2,878 |  | 2,878
| Net book value
| At 31 December 24 | 2,249 |  | 2,249
| At 31 December 23 | 3,227 |  | 3,227

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

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 567 |  | 52,815 |  | 15,814 |  | 69,196
| Additions | 3,745 |  | - |  | 915 |  | 4,660
| At 31 December 24 | 4,312 |  | 52,815 |  | 16,729 |  | 73,856
| Depreciation and impairment
| At 01 January 24 | 154 |  | 23,472 |  | 6,875 |  | 30,501
| Charge for year | 298 |  | 13,204 |  | 4,334 |  | 17,836
| At 31 December 24 | 452 |  | 36,676 |  | 11,209 |  | 48,337
| Net book value
| At 31 December 24 | 3,860 |  | 16,139 |  | 5,520 |  | 25,519
| At 31 December 23 | 413 |  | 29,343 |  | 8,939 |  | 38,695

5. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 10,000 |  | 5,000
| Total | 10,000 |  | 5,000

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

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 17,812 |  | 14,971
| Taxation and social security | 30,370 |  | 35,362
| Finance lease and HP contracts | 1,927 |  | 7,707
| Other creditors | 7,004 |  | 16,790
| Accrued liabilities and deferred income | 112,689 |  | 118,057
| Total | 169,802 |  | 192,887

| 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.

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

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 1,927
| Total | - |  | 1,927

8. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 1,927

9. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,946 |  | 2,588
| Total | 1,946 |  | 2,588