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Registered number: 04690588









FULLER LEISURE LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
FULLER LEISURE LIMITED
 
 
COMPANY INFORMATION


Director
N C Pearce 




Company secretary
N C Pearce



Registered number
04690588



Registered office
Haslers
Old Station Road

Loughton

Essex

IG10 4PL




Independent auditors
Haslers
Chartered Accountants & Statutory Auditor

Old Station Road

Loughton

Essex

IG10 4PL





 
FULLER LEISURE LIMITED
 

CONTENTS



Page
Strategic Report
 
1
Director's Report
 
2
Director's Responsibilities Statement
 
3
Independent Auditors' Report
 
4 - 7
Statement of Comprehensive Income
 
8
Balance Sheet
 
9
Statement of Changes in Equity
 
10
Statement of Cash Flows
 
11 - 12
Analysis of Net Debt
 
13
Notes to the Financial Statements
 
14 - 29


 
FULLER LEISURE LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The principal activity of the Company during the year under review was that of the sale of motorhomes, caravans and servicing of motorhomes and caravans.

Business review
 
The Company has seen a 13.3% decrease in turnover. Gross margin has increased from 9.1% to 9.5%. This increase is due to the Company being able to control its direct costs in light of the turnover falling. Stock levels were £1m at the year end where it was £1.4m at the end of the previous year. This fall is due to stock being scarce during the year.

The director is constantly reviewing the activities of the Company and monitoring costs and margins.

During the year, a demerger occurred from the previous parent entity, Caunton Management Limited, which resulted in the intercompany loan being waivered. This has led to £3,721,949 being recognised as a credit in the profit and loss.

Principal risks and uncertainties
 
The principal risks associated to the trade are anticipation of consumer demands throughout the year and the related levels of stocks to hold and the state of the general economy and business confidence.

Financial key performance indicators
 
The director considers the key performance indicators as being turnover, gross margin and stock levels.


This report was approved by the board on 19 December 2025 and signed on its behalf.



N C Pearce
Director

Page 1

 
FULLER LEISURE LIMITED
 
 
 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Results and dividends

The profit for the year, after taxation, amounted to £4,097,293 (2024 - £459,680).

The directors have paid dividends during the year of £538,000 (2024: £428,000).

Director

The director who served during the year was:

N C Pearce 

Financial instruments

Credit risk

Investments of cash surpluses are made through banks and companies which must fulfil credit rating criteria approved by the Board.

All customers who wish to trade on credit are referred financing companies and vehicles are not released until full payment has been made.

Liquidity risk

The Company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the Company has sufficient liquid resources to meet the operating needs of the business.

Disclosure of information to auditors

The director at the time when this Director's Report is approved has confirmed that:
 
so far as  is aware, there is no relevant audit information of which the Company's auditors are unaware, and

 has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsHaslerswill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 19 December 2025 and signed on its behalf.
 





N C Pearce
Director

Page 2

 
FULLER LEISURE LIMITED
 
 
DIRECTOR'S RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025

The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;


prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 3

 
FULLER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FULLER LEISURE LIMITED
 

Opinion


We have audited the financial statements of Fuller Leisure Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Comprehensive Income, the Analysis of Net Debt, the Balance Sheet, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 4

 
FULLER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FULLER LEISURE LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Director's Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Director's Responsibilities Statement set out on page 3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.


Page 5

 
FULLER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FULLER LEISURE LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that:
• had a direct effect on the determination of material amounts and disclosures in the financial statements.   These included the UK Companies Act and tax legislation etc.

We obtained an understanding of how the Company are complying with those legal and regulatory frameworks by making enquiries to the management. We corroborated our enquiries through our review of documentation generated and assessing the extent of compliance with the relevant laws and regulations. 

We discussed among the audit engagement team regarding the opportunities and incentives, including management override of controls, that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

As a result of performing the above, we identified the greatest potential for fraud in the following areas, and our specific procedures performed to address it are described below:

The principal risks related to inappropriate journal entries to impact the profit for the year and management bias in accounting estimates. 

Procedures performed to address these were as follows: 

•  Identifying and assessing the design effectiveness of controls management has in place to prevent and    detect fraud,
•  Understanding how those charged with governance considered and addressed the potential for override    of controls or other inappropriate influence over the financial reporting process,
•  Challenging assumptions and judgements made by management in its significant accounting estimates:    and 
•  Identifying and testing journal entries, in particular any unusual journal entries posted around the year-   end and journal entries posted by infrequent system users. 


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Page 6

 
FULLER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF FULLER LEISURE LIMITED (CONTINUED)



Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Charalambos Patsalides ACA FCCA (Senior Statutory Auditor)
for and on behalf of
Haslers
Chartered Accountants
Statutory Auditor
Old Station Road
Loughton
Essex
IG10 4PL

23 December 2025
Page 7

 
FULLER LEISURE LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
8,965,051
10,350,806

Cost of sales
  
(8,114,614)
(9,407,028)

Gross profit
  
850,437
943,778

Administrative expenses
  
(413,888)
(381,268)

Operating profit
  
436,549
562,510

Amounts written off intercompany loan
  
3,721,949
-

Interest receivable and similar income
 8 
75,957
61,749

Interest payable and similar expenses
 9 
(695)
-

Profit before tax
  
4,233,760
624,259

Tax on profit
 10 
(136,467)
(164,579)

Profit for the financial year
  
4,097,293
459,680

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 14 to 29 form part of these financial statements.

Page 8

 
FULLER LEISURE LIMITED
REGISTERED NUMBER: 04690588

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2025
2024
2024
Note
£
£
£
£

Fixed assets
  

Intangible assets
 12 
1
1

Tangible assets
 13 
1,350,770
1,333,029

  
1,350,771
1,333,030

Current assets
  

Stocks
 14 
1,087,600
1,433,596

Debtors: amounts falling due within one year
 15 
27,232
38,966

Cash at bank and in hand
 16 
5,178,215
4,313,938

  
6,293,047
5,786,500

Creditors: amounts falling due within one year
 17 
(349,007)
(3,379,224)

Net current assets
  
 
 
5,944,040
 
 
2,407,276

Total assets less current liabilities
  
7,294,811
3,740,306

Provisions for liabilities
  

Deferred tax
 18 
(8,505)
(13,293)

Other provisions
 19 
(23,000)
(23,000)

  
 
 
(31,505)
 
 
(36,293)

Net assets
  
7,263,306
3,704,013


Capital and reserves
  

Called up share capital 
 20 
850,100
850,100

Profit and loss account
 21 
6,413,206
2,853,913

  
7,263,306
3,704,013


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025.




N C Pearce
Director

The notes on pages 14 to 29 form part of these financial statements.

Page 9

 
FULLER LEISURE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
850,100
2,853,913
3,704,013


Comprehensive income for the year

Profit for the year
-
4,097,293
4,097,293
Total comprehensive income for the year
-
4,097,293
4,097,293


Contributions by and distributions to owners

Dividends: Equity capital
-
(538,000)
(538,000)


Total transactions with owners
-
(538,000)
(538,000)


At 31 March 2025
850,100
6,413,206
7,263,306



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
850,100
2,822,233
3,672,333


Comprehensive income for the year

Profit for the year
-
459,680
459,680
Total comprehensive income for the year
-
459,680
459,680


Contributions by and distributions to owners

Dividends: Equity capital
-
(428,000)
(428,000)


Total transactions with owners
-
(428,000)
(428,000)


At 31 March 2024
850,100
2,853,913
3,704,013


The notes on pages 14 to 29 form part of these financial statements.

Page 10

 
FULLER LEISURE LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
4,097,293
459,680

Adjustments for:

Depreciation of tangible assets
39,524
69,434

Loss on disposal of tangible assets
(18,500)
-

Interest paid
695
-

Interest received
(75,957)
(61,749)

Taxation charge
136,467
164,579

Decrease/(increase) in stocks
345,996
(113,100)

Decrease/(increase) in debtors
11,734
(34,591)

(Decrease) in creditors
(181,512)
(93,902)

(Decrease)/increase in amounts owed to groups
(2,989,960)
2

Corporation tax received/(paid)
-
(147,131)

Net cash generated from operating activities

1,365,780
243,222


Cash flows from investing activities

Purchase of tangible fixed assets
(57,265)
(51,454)

Sale of tangible fixed assets
18,500
-

Interest received
75,957
61,749

Net cash from investing activities

37,192
10,295

Cash flows from financing activities

Dividends paid
(538,000)
(428,000)

Interest paid
(695)
-

Net cash used in financing activities
(538,695)
(428,000)

Net increase/(decrease) in cash and cash equivalents
864,277
(174,483)
Page 11

 
FULLER LEISURE LIMITED
 

STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


2025
2024

£
£



Cash and cash equivalents at beginning of year
4,313,938
4,488,421

Cash and cash equivalents at the end of year
5,178,215
4,313,938


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
5,178,215
4,313,938

5,178,215
4,313,938


The notes on pages 14 to 29 form part of these financial statements.

Page 12

 
FULLER LEISURE LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

4,313,938

864,277

5,178,215


4,313,938
864,277
5,178,215

The notes on pages 14 to 29 form part of these financial statements.

Page 13

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Fuller Leisure Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 04690588. The address of the registered office is Haslers, Old Station Road, Loughton, Essex, IG10 4PL. The principal place of business is Lowdham Road, Gunthorpe, Nottingham, NG14 7ER. The nature of the Company's operations and principal activities is the sale of motorhomes and caravans.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest pound sterling.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

The sale of motorhomes and caravans is recognised on delivery of the motorhome or caravan.

Service income is recognised on completion of the work.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 14

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 15

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Comprehensive Income over its useful economic life. 

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Intellectual rights
-
10
Straight line
Goodwill
-
10
Straight line
 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
2%
Straight line
Motor vehicles
-
25%
Straight line
Fixtures and fittings
-
10%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 16

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 17

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.14

Financial instruments

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial assets have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the assets original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is
Page 18

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.14
Financial instruments (continued)

due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

The directors do not believe that there have been judgements (apart from those involving estimates) made in the process of applying the above accounting policies that have had a significant effect on amounts recognised in the financial statements. 

Page 19

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Sales and commission receivable
8,965,051
10,350,806

8,965,051
10,350,806


All turnover arose within the United Kingdom.


5.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
11,300
10,850

Page 20

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Employees

Staff costs, including director's remuneration, were as follows:


2025
2024
£
£

Wages and salaries
641,376
605,795

Social security costs
59,027
54,705

Cost of defined contribution scheme
10,659
16,053

711,062
676,553


The average monthly number of employees, including the director, during the year was as follows:


        2025
        2024
            No.
            No.







Workshop and valeting
16
15



Sales
4
4



Administration
2
2



Director
1
1

23
22


7.


Director's remuneration

2025
2024
£
£

Director's emoluments
8,487
7,774

8,487
7,774



8.


Interest receivable

2025
2024
£
£


Other interest receivable
75,957
61,749

75,957
61,749

Page 21

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Interest payable and similar expenses

2025
2024
£
£


Other interest payable
695
-

695
-


10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
141,255
167,590


141,255
167,590


Total current tax
141,255
167,590

Deferred tax


Origination and reversal of timing differences
(4,788)
(3,011)

Total deferred tax
(4,788)
(3,011)


136,467
164,579
Page 22

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
4,233,760
624,259


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
1,058,440
156,065

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
7,814
-

Capital allowances for year in excess of depreciation
1,045
16,321

Non-taxable income
(949,477)
-

Other differences leading to an increase (decrease) in the tax charge
18,645
(7,807)

Total tax charge for the year
136,467
164,579


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2025
2024
£
£


Dividends paid on ordinary shares
538,000
428,000

538,000
428,000

Page 23

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Intangible assets




Intellectual Rights
Goodwill
Total

£
£
£



Cost


At 1 April 2024
1
232,599
232,600



At 31 March 2025

1
232,599
232,600



Amortisation


At 1 April 2024
-
232,599
232,599



At 31 March 2025

-
232,599
232,599



Net book value



At 31 March 2025
1
-
1



At 31 March 2024
1
-
1



Page 24

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Tangible fixed assets


Freehold property
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 April 2024
1,446,516
114,751
60,293
1,621,560


Additions
10,000
44,549
2,716
57,265


Disposals
-
(38,749)
-
(38,749)



At 31 March 2025

1,456,516
120,551
63,009
1,640,076



Depreciation


At 1 April 2024
157,934
92,055
38,542
288,531


Charge for the year on owned assets
12,718
22,325
4,481
39,524


Disposals
-
(38,749)
-
(38,749)



At 31 March 2025

170,652
75,631
43,023
289,306



Net book value



At 31 March 2025
1,285,864
44,920
19,986
1,350,770



At 31 March 2024
1,288,582
22,696
21,751
1,333,029

Included in freehold property is freehold land at cost of £952,823 (2024: £942,823) which is not depreciated.


14.


Stocks

2025
2024
£
£

Finished goods and goods for resale
1,087,600
1,433,596

1,087,600
1,433,596


Page 25

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Debtors

2025
2024
£
£


Other debtors
2,731
36,816

Prepayments and accrued income
24,501
2,150

27,232
38,966



16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
5,178,215
4,313,938

5,178,215
4,313,938



17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Payments received on account
34,604
20,007

Trade creditors
69,125
67,843

Amounts owed to group undertakings
-
2,989,960

Corporation tax
141,255
166,895

Other taxation and social security
57,888
63,233

Other creditors
2,463
2,201

Accruals and deferred income
43,672
69,085

349,007
3,379,224


Page 26

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

18.


Deferred taxation




2025


£






At beginning of year
(13,293)


Charged to profit or loss
4,788



At end of year
(8,505)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(13,293)
(19,207)

Other short term timing differences
4,788
5,914

(8,505)
(13,293)


The net reversal of deferred tax assets and liabilities expected to reverse in the next year is £8,505. This primarily relates to the reversal of timing differences on acquired tangible assets and capital allowances through depreciation.


19.


Provisions





£





At 1 April 2024
23,000



At 31 March 2025
23,000

The provision represents the estimated cost of work required as a result of providing warranties on vehicles sold.

Page 27

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

20.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



850,000 (2024 - 850,000) 3% redeemable preference shares of £1.00 each
850,000
850,000
75 (2024 - 75) Ordinary shares of £1.00 each
75
75
25 (2024 - 25) Ordinary A shares of £1.00 each
25
25

850,100

850,100


In respect of the 3% redeemable preference shares of £1 each, it is at the Company's discretion as to when and how these shares are redeemed and as to whether the coupon dividend should be paid, therefore these shares are treated as equity in nature.


21.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments. 


22.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,659 (2024: £16,053) Contributions totalling £2,463 (2024: £2,201) were payable to the fund at the balance sheet date and are included in creditors.


23.


Transactions with directors

The maximum amount outstanding was £258,503 and the year end the balance was £2,733. (2024: £1,198). Interest on this loan was £3,395 (2024: £1,025).

Page 28

 
FULLER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

24.


Related party transactions

Key management personnel compensation in the year totalled £8,487 (2024: £14,844)

The following amounts were owed from/(to) the related parties at the year end:


2025
2024
£
£

Key management personnel of the Company
2,733
1,198
Entities with significant influence over the Company
-
(2,989,960)

£3,721,949 (2024: £Nil) was recognised in the profit and loss in the year following the intercompany creditor loan with Caunton Management Limited being waivered. This was the former parent of the entity where, during a group restructure, the intercompany loan was waivered.


25.


Controlling party

The ultimate parent undertaking is Fuller Leisure Holdings Limited, a company incorporated in England and Wales.

The ultimate controlling party is N C Pearce, by virtue of their majority shareholding in the parent company.
 
Page 29