smallAccCompHo_0921.xslt
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Company Registration No. 04439536 (England and Wales)

PENNINE LEISURE LIMITED
Financial Statements
for the Period from 01 March 2024 to 28 February 2025

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Company Information

Company Details
Company Number | 04439536
Registered Office | 76 EDENFIELD ROAD
| ROCHDALE
| OL11 5AE
Directors
Directors who held office during the period were:
Brian Geoffrey SWAIN
Gareth Bryan SWAIN

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Statement of Financial Position

123456789

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Intangible assets | 5 | - |  | 7,000
Tangible assets | 6 | 1,741,903 |  | 1,937,742
Current Assets |  |  |  |
Stocks |  | 67,276 |  | 70,095
Debtors due |  | 34,760 |  | 52,741
Cash at bank and in hand |  | 933,453 |  | 624,783
|  | 1,035,489 |  | 747,619
Creditors |  |  |  |
Amount falling due within one year |  | (465,749) |  | (453,152)
Net Current Assets |  | 569,740 |  | 294,467
Total Assets less current liabilities |  | 2,311,643 |  | 2,239,209
Creditors due after more than one year |  | (290,369) |  | (315,301)
Provision for liabilities |  | (15,705) |  | (15,568)
Net Assets |  | 2,005,569 |  | 1,908,340
Capital and Reserves |  |  |  |
Called up Share Capital |  | 100,000 |  | 100,000
Retained earnings at end of year |  | 1,905,569 |  | 1,808,340
Shareholder funds |  | 2,005,569 |  | 1,908,340

For the year ending 28/02/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 31 July 2025
Gareth Swain
Company Registration No. 04439536

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Notes to the Accounts

1. Statutory Information
PENNINE LEISURE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04439536.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Notes to the Accounts

Tangible Fixed Asset Policy
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:Plant and Machinery 20% Straight lineFixtures and Fittings 20% Straight lineMotor Vehicles 25% Reducing valueIf there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Notes to the Accounts

Intangible Asset Policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.Goodwill is valued at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.Amortisation is calculated so as to write off the cost of an asset , less its estimated residual value over the useful life of that asset as follows:If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimate.
Stock
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 10
2024 | 12
4. Principal Activity
Caravan Park

## PENNINE LEISURE LIMITED

### Financial Statements for the period ending 28 February 2025

#### Notes to the Accounts

5. Intangible Assets
| Goodwill |  | Other |  | Total
Cost | £ |  | £ |  | £
At 01/03/2024 | 10,000 |  | - |  | 10,000
Additions | - |  | - |  | -
Disposals | (10,000) |  | - |  | (10,000)
Revaluations | - |  | - |  | -
At 28/02/2025 | - |  | - |  | -
Amortisation |  |  |  |  |
At 01/03/2024 | 3,000 |  | - |  | 3,000
Charge for the Year | - |  | - |  | -
On Disposals | (3,000) |  | - |  | (3,000)
Other increases/(decreases) | - |  | - |  | -
At end of period | - |  | - |  | -
Net book value |  |  |  |  |
At 28/02/2025 | - |  | - |  | -
At 29/02/2024 | 7,000 |  | - |  | 7,000

6. Fixed Assets
| Land and buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
Cost or valuation | £ |  | £ |  | £ |  | £ |  | £
At 01/03/2024 | 1,880,033 |  | 365,734 |  | 59,176 |  | 239,582 |  | 2,544,525
Additions | 7,105 |  | 41,013 |  | 500 |  | 2,806 |  | 51,424
Disposals | (208,052) |  | (22,028) |  | - |  | (21,558) |  | (251,638)
At 28/02/2025 | 1,679,086 |  | 384,719 |  | 59,676 |  | 220,830 |  | 2,344,311
Depreciation |  |  |  |  |  |  |  |  |
At 01/03/2024 | - |  | 353,718 |  | 35,736 |  | 217,329 |  | 606,783
Charge for the year | - |  | 12,521 |  | 5,984 |  | 9,114 |  | 27,619
Disposals | - |  | (19,271) |  | - |  | (12,723) |  | (31,994)
At 28/02/2025 | - |  | 346,968 |  | 41,720 |  | 213,720 |  | 602,408
Net Book Value |  |  |  |  |  |  |  |  |
At 28/02/2025 | 1,679,086 |  | 37,751 |  | 17,956 |  | 7,110 |  | 1,741,903
At 29/02/2024 | 1,880,033 |  | 12,016 |  | 23,440 |  | 22,253 |  | 1,937,742