G & W Leisure Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08237889

G & W Leisure Limited

Filleted Unaudited Abridged Financial Statements

31 October 2025

G & W Leisure Limited

Abridged Financial Statements

Year Ended 31 October 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 5

G & W Leisure Limited

Abridged Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5		35,307	44,842

Current Assets

Stocks	92,500	110,000
Debtors	7,158	3,721
Cash at bank and in hand	66,572	199,107
	---------	---------
	166,230	312,828

Creditors: amounts falling due within one year	16,533		92,337
	---------		---------
Net Current Assets		149,697	220,491
		---------	---------
Total Assets Less Current Liabilities		185,004	265,333
		---------	---------
Net Assets		185,004	265,333
		---------	---------

G & W Leisure Limited

Abridged Statement of Financial Position (continued)

31 October 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	6	100	100
Profit and loss account		184,904	265,233
		---------	---------
Shareholders Funds		185,004	265,333
		---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 1 January 2026 , and are signed on behalf of the board by:

Mr G R Needham	Mr W P Howard
Director	Director

Company registration number: 08237889

G & W Leisure Limited

Notes to the Abridged Financial Statements

Year Ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91/97 Saltergate, Chesterfield, S40 1LA.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. All of the members have consented to the preparation of abridged accounts in accordance with Section 444(2A) of the Companies Act 2006.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

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:

Fixtures & Fittings	-	25% reducing balance
Motor Vehicles	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured 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 the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	£
Cost
At 1 November 2024 and 31 October 2025	58,935
	--------
Depreciation
At 1 November 2024	14,093
Charge for the year	9,535
	--------
At 31 October 2025	23,628
	--------
Carrying amount
At 31 October 2025	35,307
	--------
At 31 October 2024	44,842
	--------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----