JGL Leisure Ltd - Accounts

JGL Leisure Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Balance sheet	2
Notes to the financial statements	3

JGL Leisure Ltd Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of JGL Leisure Ltd for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JGL Leisure Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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 http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of JGL Leisure Ltd, as a body, in accordance with the terms of our engagement letter dated 09 April 2025 Our work has been undertaken solely to prepare for your approval the accounts of JGL Leisure Ltd and state those matters that we have agreed to state to the Board of Directors of JGL Leisure Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JGL Leisure Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JGL Leisure Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JGL Leisure Ltd. You consider that JGL Leisure Ltd 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 accounts of JGL Leisure Ltd. 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 accounts 31 March 2025 .................................................... Bharat D Hathi Ltd Portsmouth Technopole Kingston Crescent Portsmouth Hampshire PO2 8FA 04 November 2025 1

JGL Leisure Ltd
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of JGL Leisure Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JGL Leisure Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of JGL Leisure Ltd, as a body, in accordance with the terms of our engagement letter dated 09 April 2025 Our work has been undertaken solely to prepare for your approval the accounts of JGL Leisure Ltd and state those matters that we have agreed to state to the Board of Directors of JGL Leisure Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JGL Leisure Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JGL Leisure Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JGL Leisure Ltd. You consider that JGL Leisure Ltd 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 accounts of JGL Leisure Ltd. 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 accounts
31 March 2025

....................................................
Bharat D Hathi Ltd
Portsmouth Technopole
Kingston Crescent
Portsmouth
Hampshire
PO2 8FA
04 November 2025

1

JGL Leisure Ltd
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	20,606	27,451
		20,606	27,451
Current assets
Debtors		8,265	0
Cash at bank and in hand		22,080	38,362
		30,345	38,362
Creditors: amount falling due within one year		(201,069)	(210,480)
Net current assets		(170,724)	(172,118)

Total assets less current liabilities		(150,118)	(144,667)
Net assets		(150,118)	(144,667)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(150,218)	(144,767)
Shareholders' funds		(150,118)	(144,667)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 November 2025 and were signed by:

-------------------------------
John Laing
Director

2

JGL Leisure Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

JGL Leisure Ltd is a private company, limited by shares, registered in England and Wales, registration number 07476698, registration address 209 Albert Road, Southsea, PO4 0JP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10 Straight Line
Fixtures and Fittings	3 Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2024 : 5).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	55,900	1,775	57,675
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	55,900	1,775	57,675
Depreciation
At 01 April 2024	28,449	1,775	30,224
Charge for year	6,845	-	6,845
On disposals	-	-	-
At 31 March 2025	35,294	1,775	37,069
Net book values
Closing balance as at 31 March 2025	20,606	-	20,606
Opening balance as at 01 April 2024	27,451	-	27,451

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 07476698
England and Wales
JGL LEISURE LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025