REGISTERED NUMBER: SC346515 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Anderson & Moore Leisure Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Kimberly Loomes

Alan R Loomes

REGISTERED OFFICE:

20 Rose Street

Thurso

Caithness

KW14 7HJ

REGISTERED NUMBER:

SC346515 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

17,825

25,075

CURRENT ASSETS

Stock

1,050

2,460

Debtors

5

19,482

11,000

Cash at bank and in hand

28,925

97,081

49,457

110,541

CREDITORS

Amounts falling due within one year

6

79,944

123,737

NET CURRENT LIABILITIES

(30,487

)

(13,196

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,662

)

11,879

PROVISIONS FOR LIABILITIES

7

3,384

4,764

NET (LIABILITIES)/ASSETS

(16,046

)

7,115

CAPITAL AND RESERVES

Called up share capital

8

1,200

1,200

Retained earnings

(17,246

)

5,915

SHAREHOLDERS' FUNDS

(16,046

)

7,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Mrs Kimberly Loomes - Director

1.	STATUTORY INFORMATION

Anderson & Moore Leisure Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

59,990

31,565

91,555

DEPRECIATION

At 1 April 2024

48,231

18,249

66,480

Charge for year

3,921

3,329

7,250

At 31 March 2025

52,152

21,578

73,730

NET BOOK VALUE

At 31 March 2025

7,838

9,987

17,825

At 31 March 2024

11,759

13,316

25,075

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

14,750

11,000

Other debtors

4,732

-

19,482

11,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

5,448

5,290

Taxation and social security

492

3,193

Other creditors

74,004

115,254

79,944

123,737

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

3,384

4,764

Deferred

tax

£

Balance at 1 April 2024

4,764

Provided during year

(1,380

)

Balance at 31 March 2025

3,384

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,200

Ordinary

£1

1,200

1,200

9.	ULTIMATE CONTROLLING PARTY

The company is owned 100% by the parent company, Campbell & Rose Holdings Ltd. The share capital in Campbell and Rose Holdings is owned 50% each by the two directors of Anderson & Moore Leisure Ltd, Kimberly and Alan Loomes.