REGISTERED NUMBER: 13452152 (England and Wales)

Financial Statements

for the Period 1 December 2022 to 28 November 2023

for

Ropewalks Leisure Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Darkhor

REGISTERED OFFICE:

Prospect House

Riverside Drive

Liverpool

L3 4DB

REGISTERED NUMBER:

13452152 (England and Wales)

ACCOUNTANTS:

Cobham Murphy

116 Duke Street

Liverpool

Merseyside

L1 5JW

FIXED ASSETS

Tangible assets

4

484,958

12,948

CURRENT ASSETS

Stocks

105,380

116,835

Debtors

5

586,457

325,779

Cash at bank and in hand

85,505

162,789

777,342

605,403

CREDITORS

Amounts falling due within one year

6

588,579

574,029

NET CURRENT ASSETS

188,763

31,374

TOTAL ASSETS LESS CURRENT LIABILITIES

673,721

44,322

PROVISIONS FOR LIABILITIES

105,265

2,460

NET ASSETS

568,456

41,862

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

568,356

41,762

568,456

41,862

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

A Darkhor - Director

1.	STATUTORY INFORMATION

Ropewalks Leisure Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received for the sale of food and beverages excluding value added tax. Turnover is recognised when the goods are consumed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 475 (2022 - 97 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2022

14,387

Additions

584,734

At 28 November 2023

599,121

DEPRECIATION

At 1 December 2022

1,439

Charge for period

112,724

At 28 November 2023

114,163

NET BOOK VALUE

At 28 November 2023

484,958

At 30 November 2022

12,948

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.11.23

30.11.22

£

£

Other debtors

586,457

325,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.11.23

30.11.22

£

£

Trade creditors

61,864

257,103

Taxation and social security

221,402

268,629

Other creditors

305,313

48,297

588,579

574,029

7.	RELATED PARTY DISCLOSURES