The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Brightside Leisure Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is One Eleven, Edmund Street, Birmingham, England, B3 2HJ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute their operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resourcetrues to continue to adopt the going concern basis of accounting in preparing the financial statements. The assessment is based on support and funding available from the parent company which will allow the company to continue to meet its obligations as they fall due. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

The average monthly number of persons (including directors) employed by the company during the year was:

As a wholly owned subsidiary, the company has taken advantage of the exemption within FRS 102 Section 1AC.35 (Related Party Disclosure) from disclosure of related party transactions with other group companies.

The immediate parent company is Kintyre Development Company Limited, a company registered in Scotland.