REGISTERED NUMBER: 01546515 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DALTON LEISURE SERVICES LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs D L Ross

Mr S Procter

Mrs M Robinson

Mr S Fisher

REGISTERED OFFICE:

Dalton Leisure Centre

Chapel Street

Dalton in Furness

Cumbria

LA15 8DA

REGISTERED NUMBER:

01546515 (England and Wales)

ACCOUNTANTS:

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this 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 director for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

15 September 2025

FIXED ASSETS

Tangible assets

4

190,905

202,532

CURRENT ASSETS

Stocks

10,925

10,925

Debtors

5

2,120

15,183

Cash at bank

12,408

14,857

25,453

40,965

CREDITORS

Amounts falling due within one year

6

152,200

160,046

NET CURRENT LIABILITIES

(126,747

)

(119,081

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,158

83,451

CREDITORS

Amounts falling due after more than one year

7

21,376

40,669

NET ASSETS

42,782

42,782

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

42,780

42,780

SHAREHOLDERS' FUNDS

42,782

42,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by:

Mr S Fisher - Director

Mrs M Robinson - Director

1.	STATUTORY INFORMATION

Dalton Leisure Services Limited 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.

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.

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

-

25% on cost

Fixtures and fittings

-

25% 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.

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

TAXATION

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

417,702

452,445

870,147

Additions

-

6,775

6,775

At 31 December 2024

417,702

459,220

876,922

DEPRECIATION

At 1 January 2024

253,635

413,980

667,615

Charge for year

11,922

6,480

18,402

At 31 December 2024

265,557

420,460

686,017

NET BOOK VALUE

At 31 December 2024

152,145

38,760

190,905

At 31 December 2023

164,067

38,465

202,532

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

600

-

Balance due from Trust

-

13,186

Prepayments

1,520

1,997

2,120

15,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

18,660

17,865

Trade creditors

5,519

8,965

Social security and other taxes

3,338

9,707

Other creditors

1,295

2,599

Balance due to Trust

4,995

-

Accruals and deferred income

105,972

110,704

Accrued expenses

12,421

10,206

152,200

160,046

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

20,376

18,656

Bank loans - 2-5 years

-

20,513

Deferred government grants

1,000

1,500

21,376

40,669

8.	RELATED PARTY DISCLOSURES

There were no transactions during the year as such as are required to be disclosed under the Financial Reporting Standards for Smaller Entities (effective April 2008).

9.	ULTIMATE CONTROLLING PARTY

The whole of the company's issued share capital is in the ownership of The Dalton-in-Furness District Recreational Charity Trust which is a registered charity no. 509901. The company has covenanted to pay the whole of its taxable profits to the trust. The company also receives grants from the trust to cover any operating deficits and large expenditure as required.