REGISTERED NUMBER: 03779648 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARNSLEY PREMIER LEISURE TRADING LIMITED

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr A Methley

Mrs V A Mills

Mrs D Pozorski

Ms K Dawson

Mr G Crowley

SECRETARY:

Mr S Lodge

REGISTERED OFFICE:

Metrodome Leisure Complex

Queens Ground

Queens Road

Barnsley

South Yorkshire

S71 1AN

REGISTERED NUMBER:

03779648 (England and Wales)

AUDITOR:

Xeinadin Audit Limited

8th Floor, Beckett House

36 Old Jewry

London

EC2R 8DD

BANKERS:

Barclays Bank

10-18 Queens Street

Unit 2

Barnsley

S70 1SJ

SOLICITORS:

MKB Solicitors LLP

1-11 Huddersfield Road

Barnsley

South Yorkshire

S70 2LP

CURRENT ASSETS

Stocks

5

147,173

119,205

Debtors

6

221,655

225,277

Cash at bank and in hand

115,185

64,675

484,013

409,157

CREDITORS

Amounts falling due within one year

7

445,143

370,554

NET CURRENT ASSETS

38,870

38,603

TOTAL ASSETS LESS CURRENT LIABILITIES

38,870

38,603

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

38,869

38,602

SHAREHOLDERS' FUNDS

38,870

38,603

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 12 November 2025 and were signed on its behalf by:

Mrs V A Mills - Director

1.	STATUTORY INFORMATION

Barnsley Premier Leisure Trading 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Turnover from Rents/lettings and Entrance fees/charges is recognised when the company is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 33% on cost

Fixtures and fittings

- 20% on cost and 25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of it liabilities.

Revenue grants

Grants which are received for compensation for expenses or losses which have already been incurred are recognisable in income when the grant is received or receivable.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

18,890

10,690

29,580

DEPRECIATION

At 1 April 2024

and 31 March 2025

18,890

10,690

29,580

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

-

-

-

5.

STOCKS

2025

2024

£

£

Stocks

147,173

119,205

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

53,186

67,392

Other debtors

268

-

Prepayments and accrued income

168,201

157,885

221,655

225,277

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

145,063

72,720

Amounts owed to group undertakings

183,311

181,837

Other creditors

4,087

21,933

Accruals and deferred income

112,682

94,064

445,143

370,554

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Scott Mell FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

10.	RELATED PARTY DISCLOSURES

Mrs D Pozorski received £7,281 (2024: £6,826) in respect of fees for being the Chair of Barnsley Premier Leisure Trading Limited, paid via the parent company.

Amounts owed to group undertakings (note 8) primarily consists of goods and services paid by the Trust on the Trading company's behalf and cash transferred to the Trading company by the Trust to assist in servicing working capital. The balance is stated at cost and is not subject to the charging of interest at market rate or any other agreed rate.

11.	CONTROLLING PARTY

The parent undertaking is Barnsley Premier Leisure.

The parent company's registered office address is:

The Metrodome Leisure Complex

Queens Road

Queens Ground

Barnsley

S71 1AN