REGISTERED NUMBER: 06030714

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Jaybee Leisure (Leigh) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Joseph Mulhearn

Lana Mulhearn

REGISTERED OFFICE:

Jaybee Leisure (Leigh) Ltd

Unit 24

Spinning Gate Centre

Leigh

WN7 4PG

REGISTERED NUMBER:

06030714

ACCOUNTANTS:

Mike Egan & Co Limited

Chartered Accountants

168 Lee Lane

Horwich

Bolton

Lancashire

BL6 7AF

FIXED ASSETS

Intangible assets

4

500,000

-

Tangible assets

5

624,011

299,620

1,124,011

299,620

CURRENT ASSETS

Stocks

6

-

5,000

Debtors

7

66,673

74,872

Cash at bank and in hand

8

248,021

356,354

314,694

436,226

CREDITORS

Amounts falling due within one year

9

(1,375,573

)

(654,031

)

NET CURRENT LIABILITIES

(1,060,879

)

(217,805

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,132

81,815

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

63,130

81,813

SHAREHOLDERS' FUNDS

63,132

81,815

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 5 September 2025 and were signed on its behalf by:

Lana Mulhearn - Director

1.	STATUTORY INFORMATION

Jaybee Leisure (Leigh) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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 year was 45 (2023 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

36,000

Additions

500,000

At 31 December 2024

536,000

AMORTISATION

At 1 January 2024

and 31 December 2024

36,000

NET BOOK VALUE

At 31 December 2024

500,000

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

374,697

772,287

29,573

1,872

1,178,429

Additions

496,444

4,074

22,990

-

523,508

At 31 December 2024

871,141

776,361

52,563

1,872

1,701,937

DEPRECIATION

At 1 January 2024

159,535

695,051

22,947

1,276

878,809

Charge for year

177,901

20,327

740

149

199,117

At 31 December 2024

337,436

715,378

23,687

1,425

1,077,926

NET BOOK VALUE

At 31 December 2024

533,705

60,983

28,876

447

624,011

At 31 December 2023

215,162

77,236

6,626

596

299,620

6.

STOCKS

2024

2023

£

£

Stocks

-

5,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

39,112

47,311

Prepayments

27,561

27,561

66,673

74,872

8.	CASH AT BANK AND IN HAND

2024

2023

£

£

Current account

5,654

94,144

Savings account

2,367

2,333

Takings account

-

19,877

Cash in hand

240,000

240,000

248,021

356,354

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

44,396

31,295

Hire purchase contracts

8,331

6,712

Trade creditors

808,578

548,772

Social security and other taxes

11,597

9,233

Pensions

2,251

4,100

VAT

10,524

15,930

Other creditors

464,000

-

Directors' loan accounts

14,629

26,722

Accrued expenses

11,267

11,267

1,375,573

654,031