Company registration number 14186447 (England and Wales)
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
COMPANY INFORMATION
Directors
N M Shaw
R J Shaw
B T Shaw
S M Shaw
Company number
14186447
Registered office
56-64 St Thomas Street
Scarborough
YO11 1DU
Auditor
Fortus Audit LLP
Equinox House
Clifton Park
Shipton Road
York
YO30 5PA
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Income statement
7
Group statement of comprehensive income
8
Group statement of financial position
9
Company statement of financial position
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 26
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the period ended 30 April 2025.

Review of the business

The accounts for the period ended April 30 th 2025 show a loss as a result of lower than expected footfall and trading, influenced by the cost of living increases and government influenced employer costs. Bank Loans continue to be repaid in accordance with loan agreements.

Principal risks and uncertainties

As with any business, the casino could be affected by future legislation changes which are outside the director’s control. The impact of any changes could be either positive or negative and management ensure that they remain up to date with the latest regulations in order to manage any risks associated with changing protocols or industry standards.

The directors do not foresee significant further adverse impact and as part of the Deepdale Holdings Group, the business is well placed to capitalise on an improving economic situation.

Development and performance

Up to date initiatives have been introduced to manage the business and to control the gaming into the most efficient model.

Opera House will continue to attract primarily a local clientele but it is anticipated that a reputation for excellence will spread throughout the region.

Key performance indicators
30 April 2025
31 March 2024
Turnover
3,878,437
4,081,877
Gross profit
2,662,339
2,828,885
EBITDA
300,616
667,461

One of the key performance indicators of any casino is footfall. Footfall has remained static year on year. The directors are working towards increasing footfall with the view to augmenting revenue even further.

On behalf of the board

N M Shaw
Director
5 August 2025
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -

The directors present their annual report and financial statements for the period ended 30 April 2025.

Principal activities

The principal activity of the company and group continued to be that of leisure and entertainment caterers.

Results and dividends

The results for the period are set out on page 7.

Ordinary dividends were paid amounting to £44,200. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

N M Shaw
R J Shaw
B T Shaw
S M Shaw
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
N M Shaw
Director
5 August 2025
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
- 4 -
Opinion

We have audited the financial statements of Deepdale Holdings (Scarborough) Limited (the 'parent company') and its subsidiaries (the 'group') for the period ended 30 April 2025 which comprise the group income statement, the group statement of comprehensive income, the group statement of financial position, the company statement of financial position, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 30 April 2025 and of the group's loss for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
- 5 -
Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The objectives of our audit, in respect to fraud are to identify and assess the risks of material misstatement of the financial statements due to fraud and obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses, and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

- During our planning process we gained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant of them, which are directly relevant to specific assertions in the financial statements, are those that relate to the reporting framework (FRS102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK;

- We gained an understanding of how the company is complying with these frameworks by making enquiries of directors, key management and if necessary, advisors responsible for legal and compliance matters. We observed key controls and made appropriate enquiries following our review of contracts, interim financial data, board minutes and reports provided to the directors;

- We independently assessed the susceptibility of the company's financial statements to material misstatement, including how fraud or error might occur by meeting with directors and senior management with the skills and experience necessary to determine the risk factors which they believe expose the company to susceptibility to fraud and error. We also considered the impact of any business targets, the personal financial circumstances of management and staff to create a driver for fraud. We considered the culture and controls that the company has established to address the risks identified and evaluated the effectiveness of processes and procedures to prevent and detect fraud, and how senior management monitors those processes and controls. Where the risk was considered to be higher, we designed then performed audit procedures to address each identified fraud risk. These procedures included, but were not restricted to, testing large and unusual items, journals, and transactions with high estimation uncertainty. These tests were designed to provide reasonable assurance that the financial statements were free from fraud and error; and

- Based on our audit plan and understanding of the risks that specifically affect the company we designed our audit procedures to identify non-compliance with such laws and regulations identified above. Our procedures involved substantive testing of transactions and walkthrough testing of appropriate controls, with a focus on transactions in the books of prime entry that have characteristics that may indicate fraud or error. We looked for unusual patterns, large or unusual transactions, weaknesses in the payments system and new supplier transactions based on our understanding of the business; enquiries of directors and management and the results from previous audit testing; and focused testing, on specific complex areas based on risk. In addition, we completed procedures to conclude on the other information and disclosures in the directors' report and accounts with the requirements of the relevant accounting standards and UK legislation.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
- 6 -
Frances Howard FCA
Senior Statutory Auditor
1 September 2025
For and on behalf of Fortus Audit LLP
Equinox House
Clifton Park
Shipton Road
York
YO30 5PA
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
GROUP INCOME STATEMENT
FOR THE PERIOD ENDED 30 APRIL 2025
- 7 -
Period
Year
ended
ended
30 April
31 March
2025
2024
Notes
£
£
Turnover
3
3,878,437
4,081,877
Cost of sales
(1,216,098)
(1,252,992)
Gross profit
2,662,339
2,828,885
Administrative expenses
(2,594,614)
(2,348,488)
Other operating income
50,296
29,311
Operating profit
4
118,021
509,708
Interest receivable and similar income
7
1,160
324
Interest payable and similar expenses
8
(131,406)
(156,094)
(Loss)/profit before taxation
(12,225)
353,938
Tax on (loss)/profit
9
(5,715)
(94,505)
(Loss)/profit for the financial period
23
(17,940)
259,433
(Loss)/profit for the financial period is all attributable to the owners of the parent company.

The income statement has been prepared on the basis that all operations are continuing operations.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 APRIL 2025
- 8 -
Period
Year
ended
ended
30 April
31 March
2025
2024
£
£
(Loss)/profit for the period
(17,940)
259,433
Other comprehensive income
-
-
Total comprehensive income for the period
(17,940)
259,433
Total comprehensive income for the period is all attributable to the owners of the parent company.
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
GROUP STATEMENT OF FINANCIAL POSITION
AS AT
30 APRIL 2025
30 April 2025
- 9 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
5,595,098
5,658,466
Investment property
12
90,109
90,109
5,685,207
5,748,575
Current assets
Stocks
15
14,206
16,575
Debtors
16
98,576
57,709
Cash at bank and in hand
551,875
857,274
664,657
931,558
Creditors: amounts falling due within one year
17
(1,038,133)
(2,703,742)
Net current liabilities
(373,476)
(1,772,184)
Total assets less current liabilities
5,311,731
3,976,391
Creditors: amounts falling due after more than one year
18
(1,422,109)
(25,000)
Provisions for liabilities
Deferred tax liability
20
271,164
270,793
(271,164)
(270,793)
Net assets
3,618,458
3,680,598
Capital and reserves
Called up share capital
22
400
400
Profit and loss reserves
23
3,618,058
3,680,198
Total equity
3,618,458
3,680,598
The financial statements were approved by the board of directors and authorised for issue on 5 August 2025 and are signed on its behalf by:
05 August 2025
N M Shaw
Director
Company registration number 14186447 (England and Wales)
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025
30 April 2025
- 10 -
30 April 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Investments
13
400
400
Current assets
Cash at bank and in hand
500
500
Creditors: amounts falling due within one year
17
(500)
(500)
Net current assets
-
0
-
0
Net assets
400
400
Capital and reserves
Called up share capital
22
400
400

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £44,200 (2024 - £40,800 profit).

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 5 August 2025 and are signed on its behalf by:
05 August 2025
N M Shaw
Director
Company registration number 14186447 (England and Wales)
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
400
3,461,565
3,461,965
Period ended 31 March 2024:
Profit and total comprehensive income
-
259,433
259,433
Dividends
10
-
(40,800)
(40,800)
Balance at 31 March 2024
400
3,680,198
3,680,598
Period ended 30 April 2025:
Loss and total comprehensive income
-
(17,940)
(17,940)
Dividends
10
-
(44,200)
(44,200)
Balance at 30 April 2025
400
3,618,058
3,618,458
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 12 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
400
-
0
400
Period ended 31 March 2024:
Profit and total comprehensive income for the period
-
40,800
40,800
Dividends
10
-
(40,800)
(40,800)
Balance at 31 March 2024
400
-
0
400
Period ended 30 April 2025:
Profit and total comprehensive income
-
44,200
44,200
Dividends
10
-
(44,200)
(44,200)
Balance at 30 April 2025
400
-
400
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 30 APRIL 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
28
454,680
617,038
Interest paid
(131,406)
(156,094)
Income taxes paid
(99,229)
(156,804)
Net cash inflow from operating activities
224,045
304,140
Investing activities
Purchase of tangible fixed assets
(122,277)
(84,284)
Proceeds from disposal of tangible fixed assets
5,400
-
Interest received
1,160
324
Net cash used in investing activities
(115,717)
(83,960)
Financing activities
Repayment of bank loans
(369,527)
(175,000)
Dividends paid to equity shareholders
(44,200)
(40,800)
Net cash used in financing activities
(413,727)
(215,800)
Net (decrease)/increase in cash and cash equivalents
(305,399)
4,380
Cash and cash equivalents at beginning of period
857,274
852,894
Cash and cash equivalents at end of period
551,875
857,274
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 14 -
1
Accounting policies
Company information

Deepdale Holdings (Scarborough) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 56-64 St Thomas Street, Scarborough, YO11 1DU. The company registration number is 14186447.

The group consists of Deepdale Holdings (Scarborough) Limited and all of its subsidiaries.

1.1
Reporting period

The year end has been changed to 30 April 2025 to better fit with the trade of the Company. These financial statements cover the

period from 1 April 2024 to 30 April 2025 and the comparative figures cover the period 1 April 2023 to 31 March 2024. The

comparative figures are therefore not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Deepdale Holdings (Scarborough) Limited together with all entities controlled by the parent company (its subsidiaries).

All financial statements are made up to 30 April 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation.

1.4
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Turnover

Turnover is recognised at the fair value of gaming win, which represents the difference between gaming wins and losses before deduction of gaming duty and jackpot machines before machine gaming duty and where appropriate value added tax.

Revenues from bars and catering are recorded net of value added tax, where appropriate.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 15 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Leasehold land and buildings
2% straight line
Plant and machinery
20% and 25% reducing balance
Fixtures and fittings
20% and 10% reducing balance
Equipment
25% reducing balance
Website development and DRGT
10% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the income statement.

1.7
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.8
Fixed asset investments

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.11
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's statement of financial position when the group becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets are measured at transaction price including transaction costs and are subsequently carried at amortised. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 16 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.13
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.14
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.15
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.16
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.17
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 17 -
2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover
2025
2024
£
£
Turnover analysed by class of business
Gaming win
884,323
1,087,219
Jackpot machines
1,242,178
1,324,924
Card room income
37,527
31,300
Vending machine
9,485
4,779
Bar and catering income
568,237
592,560
Arcade machine income
1,136,687
1,041,095
3,878,437
4,081,877
2025
2024
£
£
Turnover analysed by geographical market
United kingdom
3,878,437
4,081,877
4
Operating profit
2025
2024
£
£
Operating profit for the period is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
182,595
157,753
Profit on disposal of tangible fixed assets
(2,350)
-
Operating lease charges
93,167
112,000
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
-
1,590
Audit of the financial statements of the company's subsidiaries
21,109
17,210
21,109
18,800
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 18 -
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the period was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Administration
6
7
4
4
Management
10
10
-
-
Gaming and leisure
59
57
-
-
Total
75
74
4
4

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
1,598,682
1,351,588
-
0
-
0
Social security costs
85,235
85,758
-
-
Pension costs
26,685
21,459
-
0
-
0
1,710,602
1,458,805
-
0
-
0
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
1,160
324
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
130,643
155,730
Other interest
763
364
Total finance costs
131,406
156,094
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
5,521
99,366
Adjustments in respect of prior periods
(177)
-
0
Total current tax
5,344
99,366
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
9
Taxation
2025
2024
£
£
(Continued)
- 19 -
Deferred tax
Origination and reversal of timing differences
371
(4,861)
Total tax charge
5,715
94,505

The actual charge for the period can be reconciled to the expected (credit)/charge for the period based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
(Loss)/profit before taxation
(12,225)
353,938
Expected tax (credit)/charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.02%)
(3,056)
88,555
Tax effect of expenses that are not deductible in determining taxable profit
(102)
1,712
Unutilised tax losses carried forward
954
-
0
Adjustments in respect of prior years
(177)
-
0
Permanent capital allowances in excess of depreciation
(963)
4,238
Depreciation on assets not qualifying for tax allowances
8,095
-
Deferred taxation timing differences
964
-
0
Taxation charge
5,715
94,505
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
44,200
40,800
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 20 -
11
Tangible fixed assets
Group
Freehold land and buildings
Leasehold land and buildings
Plant and machinery
Fixtures and fittings
Equipment
Website development and DRGT
Total
£
£
£
£
£
£
£
Cost
At 1 April 2024
6,117,634
265,853
3,036,532
1,107,480
320,123
109,437
10,957,059
Additions
-
0
-
0
119,309
1,140
1,828
-
0
122,277
Disposals
-
0
-
0
(29,995)
(4,028)
-
0
-
0
(34,023)
At 30 April 2025
6,117,634
265,853
3,125,846
1,104,592
321,951
109,437
11,045,313
Depreciation and impairment
At 1 April 2024
1,061,374
149,296
2,787,982
1,038,157
217,840
43,944
5,298,593
Depreciation charged in the period
53,080
5,759
99,550
9,544
3,274
11,388
182,595
Eliminated in respect of disposals
-
0
-
0
(28,345)
(2,628)
-
0
-
0
(30,973)
At 30 April 2025
1,114,454
155,055
2,859,187
1,045,073
221,114
55,332
5,450,215
Carrying amount
At 30 April 2025
5,003,180
110,798
266,659
59,519
100,837
54,105
5,595,098
At 31 March 2024
5,056,260
116,557
248,550
69,323
102,283
65,493
5,658,466
The company had no tangible fixed assets at 30 April 2025 or 31 March 2024.
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 21 -
12
Investment property
Group
Company
2025
2025
£
£
Fair value
At 1 April 2024 and 30 April 2025
90,109
-

Investment property comprises £90,109. The fair value of the investment property has been arrived at on the basis of a valuation carried by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
400
400
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024 and 30 April 2025
400
Carrying amount
At 30 April 2025
400
At 31 March 2024
400
14
Subsidiaries

Details of the company's subsidiaries at 30 April 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
NIkolas Shaw Limited
UK
Operation of Opera House Casino
Ordinary
100.00
Nobles Seaton Carew
Uk
Leisure and entertainment caterers.
Ordinary
100.00
15
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
14,206
16,575
-
-
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 22 -
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
270
479
-
0
-
0
Corporation tax recoverable
25,089
-
0
-
0
-
0
Amounts owed by group undertakings
-
500
-
-
Other debtors
114
5,396
-
0
-
0
Prepayments and accrued income
73,103
51,334
-
0
-
0
98,576
57,709
-
-
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
19
86,667
1,565,083
-
0
-
0
Trade creditors
73,562
116,204
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
500
500
Corporation tax payable
30,570
99,366
-
0
-
0
Other taxation and social security
41,721
51,583
-
-
Other creditors
730,268
832,002
-
0
-
0
Accruals and deferred income
75,345
39,504
-
0
-
0
1,038,133
2,703,742
500
500
18
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
19
1,133,889
25,000
-
0
-
0
Other creditors
288,220
-
0
-
0
-
0
1,422,109
25,000
-
-
19
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
1,220,556
1,590,083
-
0
-
0
Payable within one year
86,667
1,565,083
-
0
-
0
Payable after one year
1,133,889
25,000
-
0
-
0
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
19
Loans and overdrafts
(Continued)
- 23 -

The bank overdraft and loan are secured by a 1st legal charge over The Old Opera House, St Thomas Street, Scarborough, a debenture over all assets of Nikolas Shaw Limited and a £2,681,000 guarantee from Nobles Seaton Carew in favour of the bank and supported by a 1st legal charge over 32-34 Foreshore Road, 65a-67a Eastborough and 35 Foreshore Road, a debenture over all assets of Nobles Seaton Carew and a personal guarantee in favour of the bank from Mr and Mrs Shaw capped at £700,000.

20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
271,164
270,793
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the period:
£
£
Liability at 1 April 2024
270,793
-
Charge to profit or loss
371
-
Liability at 30 April 2025
271,164
-
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
26,685
21,459

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
Ordinary A of £1 each
150
150
150
150
Ordinary B of £1 each
150
150
150
150
400
400
400
400
23
Reserves
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
23
Reserves
(Continued)
- 24 -
Profit and loss reserves

This reserve records retained earnings and accumulated losses and is distributable.

24
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
96,615
89,741
-
-
Between two and five years
350,973
350,300
-
-
In over five years
355,466
441,667
-
-
803,054
881,708
-
-
Lessor

At the reporting end date the group had contracted with tenants for the following minimum lease payments:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
18,000
14,250
-
-
Between two and five years
72,000
-
-
-
In over five years
12,000
-
-
-
102,000
14,250
-
-
25
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
146,329
130,482

The following amounts were outstanding at the reporting end date:

Amounts due to related parties
2025
2024
£
£
Group
Entities over which the group has control, joint control or significant influence
15,500
-
Noble Seaton Carew Executive Pension Scheme
350,000
-
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
25
Related party transactions
(Continued)
- 25 -

The balance due to related parties is repayable by instalments and is personally secured by the directors of the company. Interest is charged at 1.5% per annum.

The following amounts were outstanding at the reporting end date:

Amounts due from related parties
2025
2024
Balance
Balance
£
£
Group
Entities with control, joint control or significant influence over the group
-
5,800
26
Directors' transactions
Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Directors
-
616,850
(201,474)
415,376
616,850
(201,474)
415,376
27
Controlling party

The group was under the control of Mr N M and Mrs R J Shaw throughout the current and previous year.

28
Cash generated from group operations
2025
2024
£
£
(Loss)/profit for the period after tax
(17,940)
259,433
Adjustments for:
Taxation charged
5,715
94,505
Finance costs
131,406
156,094
Investment income
(1,160)
(324)
Gain on disposal of tangible fixed assets
(2,350)
-
Depreciation and impairment of tangible fixed assets
182,595
157,753
Movements in working capital:
Decrease/(increase) in stocks
2,369
(1,412)
(Increase)/decrease in debtors
(15,778)
169,984
Increase/(decrease) in creditors
169,823
(218,995)
Cash generated from operations
454,680
617,038
DEEPDALE HOLDINGS (SCARBOROUGH) LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 26 -
29
Analysis of changes in net debt - group
1 April 2024
Cash flows
30 April 2025
£
£
£
Cash at bank and in hand
857,274
(305,399)
551,875
Borrowings excluding overdrafts
(1,590,083)
369,527
(1,220,556)
(732,809)
64,128
(668,681)
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