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Company Registration No. 03504418 (England and Wales)
Popat Leisure Limited Unaudited accounts for the period from 1 January 2024 to 30 September 2024
Popat Leisure Limited Unaudited accounts Contents
Page
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Popat Leisure Limited Company Information for the period from 1 January 2024 to 30 September 2024
Directors
Mr Manga Singh Dhillon Mr Gurjeet Singh Dhillon Mr Baldeep Singh Dhillon
Company Number
03504418 (England and Wales)
Registered Office
Unit B Endeavour Park London Road Addington West Malling Kent ME19 5SH United Kingdom
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Popat Leisure Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,838 
18,838 
Tangible assets
655,248 
690,154 
674,086 
708,992 
Current assets
Inventories
33,627 
44,687 
Debtors
1,224,929 
1,037,100 
Cash at bank and in hand
3,760,070 
3,541,418 
5,018,626 
4,623,205 
Creditors: amounts falling due within one year
(593,425)
(431,643)
Net current assets
4,425,201 
4,191,562 
Net assets
5,099,287 
4,900,554 
Capital and reserves
Called up share capital
2,598 
2,598 
Profit and loss account
5,096,689 
4,897,956 
Shareholders' funds
5,099,287 
4,900,554 
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by
Mr Gurjeet Singh Dhillon Director Company Registration No. 03504418
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Popat Leisure Limited Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
1
Statutory information
Popat Leisure Limited is a private company, limited by shares, registered in England and Wales, registration number 03504418. The registered office is Unit B Endeavour Park, London Road, Addington West Malling, Kent, ME19 5SH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
10% reducing balance basis
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Popat Leisure Limited Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
36,950 
At 30 September 2024
36,950 
Amortisation
At 1 January 2024
18,112 
At 30 September 2024
18,112 
Net book value
At 30 September 2024
18,838 
At 31 December 2023
18,838 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
328,885 
38,888 
21,104 
1,032,483 
1,421,360 
Disposals
- 
- 
(13,192)
- 
(13,192)
At 30 September 2024
328,885 
38,888 
7,912 
1,032,483 
1,408,168 
Depreciation
At 1 January 2024
58,828 
37,376 
15,780 
619,222 
731,206 
Charge for the period
- 
113 
352 
30,995 
31,460 
On disposals
- 
- 
(9,746)
- 
(9,746)
At 30 September 2024
58,828 
37,489 
6,386 
650,217 
752,920 
Net book value
At 30 September 2024
270,057 
1,399 
1,526 
382,266 
655,248 
At 31 December 2023
270,057 
1,512 
5,324 
413,261 
690,154 
6
Inventories
2024 
2023 
£ 
£ 
Raw materials
33,627 
44,687 
33,627 
44,687 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
168,916 
- 
Amounts due from group undertakings etc.
1,000,000 
1,000,000 
Other debtors
56,013 
37,100 
1,224,929 
1,037,100 
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Popat Leisure Limited Notes to the Accounts for the period from 1 January 2024 to 30 September 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
180,492 
- 
Taxes and social security
354,105 
159,968 
Other creditors
58,828 
271,675 
593,425 
431,643 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2,598 Allotted, Called up and fully paid of £1 each
2,598 
2,598 
10
Controlling party
The company is controlled by T&M Dhillon Group Limited which is registered in England.
11
Average number of employees
During the period the average number of employees was 157 (2023: 175).
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