OPL Leisure Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04800426

		31 December 2024		31 August 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,601,081		2,486,327

			2,601,081		2,486,327
CURRENT ASSETS
Debtors	5	135,557		38,097
Cash at bank and in hand		60,968		464,568

		196,525		502,665
Creditors: Amounts Falling Due Within One Year	6	(3,818,424 )		(2,970,911 )

NET CURRENT ASSETS (LIABILITIES)			(3,621,899 )		(2,468,246 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,020,818 )		18,081

Creditors: Amounts Falling Due After More Than One Year	7		(134,375 )		(157,500 )

NET LIABILITIES			(1,155,193 )		(139,419 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(1,155,293 )		(139,519 )

SHAREHOLDERS' FUNDS			(1,155,193)		(139,419)

Page 1

Page 2

OPL Leisure Group Ltd

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Boyle

Director

30/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

OPL Leisure Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04800426 . The registered office is 81 Leonard Street, London, England, EC2A 4QS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% reducing balance
Motor Vehicles	15% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. Foreign Currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 18 (2023: 20)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2023	3,936,306	62,490	45,787	4,044,583
Additions	492,666	-	1,519	494,185
Disposals	-	(62,490 )	-	(62,490 )

As at 31 December 2024	4,428,972	-	47,306	4,476,278

Depreciation
As at 1 September 2023	1,521,797	15,623	20,836	1,558,256
Provided during the period	327,220	35,150	5,344	367,714
Disposals	-	(50,773 )	-	(50,773 )

As at 31 December 2024	1,849,017	-	26,180	1,875,197

Net Book Value
As at 31 December 2024	2,579,955	-	21,126	2,601,081

As at 1 September 2023	2,414,509	46,867	24,951	2,486,327

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Page 4

OPL Leisure Group Ltd

Notes to the Financial Statements (continued)

For the Period 1 September 2023 to 31 December 2024

5. Debtors

	31 December 2024	31 August 2023
	£	£
Due within one year
Other debtors	135,557	38,097

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 August 2023
	£	£
Trade creditors	1,331,379	819,206
Bank loans and overdrafts	130,557	87,991
Other creditors	2,179,074	1,958,447
Taxation and social security	177,414	105,267

	3,818,424	2,970,911

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024	31 August 2023
	£	£
Bank loans	134,375	157,500

8. Share Capital

	31 December 2024	31 August 2023
	£	£
Allotted, Called up and fully paid	100	100