REGISTERED NUMBER: 08643513 (England and Wales)

Meridian Leisure & Entertainment Ltd

Financial Statements for the Year Ended 31st August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Lafford

D W Lafford

S J Lafford

Mrs K A Taylor

REGISTERED OFFICE:

2 Dollar Street

Cirencester

Gloucestershire

GL7 2AJ

REGISTERED NUMBER:

08643513 (England and Wales)

ACCOUNTANTS:

PWB Accountancy Services Ltd

Chartered Certified Accountants

Waterloo House

18 The Waterloo

Cirencester

Gloucestershire

GL7 2PY

FIXED ASSETS

Tangible assets

4

32,186

37,322

CURRENT ASSETS

Stocks

18,997

19,725

Debtors

5

16,805

13,141

Cash at bank

78,125

37,826

113,927

70,692

CREDITORS

Amounts falling due within one year

6

42,005

38,837

NET CURRENT ASSETS

71,922

31,855

TOTAL ASSETS LESS CURRENT LIABILITIES

104,108

69,177

CAPITAL AND RESERVES

Called up share capital

93

93

Retained earnings

104,015

69,084

SHAREHOLDERS' FUNDS

104,108

69,177

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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 30th October 2025 and were signed on its behalf by:

S J Lafford - Director

1.	STATUTORY INFORMATION

Meridian Leisure & Entertainment Ltd 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.

Turnover

Turnover represents amounts receivable for sale of goods, excluding value added tax.

Tangible fixed assets

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

Alterations to leasehold property

-

4% on cost

Furniture and equipment

-

20% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Alterations

to

Furniture

leasehold

and

property

equipment

Totals

£

£

£

COST

At 1st September 2024

and 31st August 2025

32,093

73,144

105,237

DEPRECIATION

At 1st September 2024

14,035

53,880

67,915

Charge for year

1,283

3,853

5,136

At 31st August 2025

15,318

57,733

73,051

NET BOOK VALUE

At 31st August 2025

16,775

15,411

32,186

At 31st August 2024

18,058

19,264

37,322

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

16,805

13,141

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,330

5,928

Tax

20,767

17,394

Social security and other taxes

124

336

VAT

745

3,162

Other creditors

6,906

6,988

Accrued expenses

5,133

5,029

42,005

38,837