REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ESCAPE PLAY LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

Mr Z A Malik

SECRETARY:

Mr Z A Malik

REGISTERED OFFICE:

6 Pentrich Road

Giltbrook Industrial Park

Giltbrook

Nottinghamshire

NG16 2UZ

REGISTERED NUMBER:

06615342 (England and Wales)

ACCOUNTANTS:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of an activity centre for children.

DIRECTOR

Mr Z A Malik held office during the whole of the period from 1 January 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Z A Malik - Secretary

30 September 2025

FIXED ASSETS

Tangible assets

5

101,914

116,933

CURRENT ASSETS

Stocks

6

25,650

19,903

Debtors

7

9,417

416,648

Cash at bank and in hand

1,034

20,564

36,101

457,115

CREDITORS

Amounts falling due within one year

8

91,287

242,244

NET CURRENT (LIABILITIES)/ASSETS

(55,186

)

214,871

TOTAL ASSETS LESS CURRENT LIABILITIES

46,728

331,804

CREDITORS

Amounts falling due after more than one year

9

124,037

130,441

NET (LIABILITIES)/ASSETS

(77,309

)

201,363

CAPITAL AND RESERVES

Called up share capital

12

352,000

352,000

Retained earnings

(429,309

)

(150,637

)

SHAREHOLDERS' FUNDS

(77,309

)

201,363

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 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 30 September 2025 and were signed by:

Mr Z A Malik - Director

1.	STATUTORY INFORMATION

Escape Play 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The accounts have been prepared on a going concern basis, the validity of which is dependent upon the continuing support of the company's directors and creditors.

Tangible fixed assets

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

Land and buildings

-

Straight line over 10 years

Plant and machinery etc

-

20% on reducing balance and 10% 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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 26 ).

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

209,871

199,157

409,028

Additions

-

100,589

100,589

Disposals

-

(100,589

)

(100,589

)

At 31 December 2024

209,871

199,157

409,028

DEPRECIATION

At 1 January 2024

192,797

99,298

292,095

Charge for year

2,846

12,173

15,019

At 31 December 2024

195,643

111,471

307,114

NET BOOK VALUE

At 31 December 2024

14,228

87,686

101,914

At 31 December 2023

17,074

99,859

116,933

6.

STOCKS

31.12.24

31.12.23

£

£

Stocks

25,650

19,903

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

3,311

6,981

Other debtors

-

344,992

VAT

3,115

-

Prepayments and accrued income

-

45,000

Prepayments

2,991

19,675

9,417

416,648

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

1,665

-

Other loans

31,259

48,055

Hire purchase contracts (see note 10)

8,669

4,921

Trade creditors

6,492

28,245

Social security and other taxes

1,342

4,391

VAT

-

33,405

Other creditors

11,106

24,442

Directors' current accounts

2,526

95,665

Accrued expenses

28,228

3,120

91,287

242,244

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other loans - 1-2 years

25,590

21,889

Other loans - 2-5 years

80,737

87,872

Other loans more 5yrs instal

2,225

20,680

Hire purchase contracts (see note 10)

15,485

-

124,037

130,441

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

2,225

20,680

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.24

31.12.23

£

£

Net obligations repayable:

Within one year

8,669

4,921

Between one and five years

15,485

-

24,154

4,921

Non-cancellable

operating leases

31.12.24

31.12.23

£

£

Within one year

-

45,000

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Bank overdraft

1,665

-

Other loans

139,811

178,496

Hire purchase contracts

24,154

4,921

165,630

183,417

The loans are secured by way of a debenture over the assets and trade of the business.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

255,583

Ordinary shares

£1

352,000

352,000

The following reproduces the text of the report prepared for the director 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 Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Escape Play Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Escape Play Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Escape Play Limited and state those matters that we have agreed to state to the director of Escape Play Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Escape Play Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Escape Play Limited. You consider that Escape Play Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Escape Play Limited. 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 statutory financial statements.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

Date: .............................................