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Company No: 14022640 (England and Wales)

# PERRYMAN LEISURE CORNWALL LTD

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

PERRYMAN LEISURE CORNWALL LTD

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

PERRYMAN LEISURE CORNWALL LTD

## BALANCE SHEET

As at 30 April 2025
PERRYMAN LEISURE CORNWALL LTD

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 927,671 |  | 447,671
|  | 927,671 |  | 447,671
Current assets |  |  |  |
Debtors | 4 | 248,524 |  | 100
Cash at bank and in hand | 5 | 27 |  | 0
|  | 248,551 |  | 100
Creditors: amounts falling due within one year | 6 | ( 805,222) |  | ( 450,024)
Net current liabilities |  | (556,671) |  | (449,924)
Total assets less current liabilities |  | 371,000 |  | (2,253)
Creditors: amounts falling due after more than one year | 7 | ( 410,813) |  | 0
Net liabilities |  | ( 39,813) |  | ( 2,253)
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | ( 39,913 ) |  | ( 2,353 )
Total shareholder's deficit |  | ( 39,813) |  | ( 2,253)

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Perryman Leisure Cornwall Ltd (registered number: 14022640) were approved and authorised for issue by the Board of Directors on 20 January 2026. They were signed on its behalf by:

J E Perryman Director |

PERRYMAN LEISURE CORNWALL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
PERRYMAN LEISURE CORNWALL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Perryman Leisure Cornwall Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 May 2024 | 447,671
Additions | 480,000
As at 30 April 2025 | 927,671

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 248,524 |  | 100

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 27 |  | 0

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 6,556 |  | 0
Trade creditors | 233 |  | 0
Other creditors | 798,433 |  | 450,024
| 805,222 |  | 450,024

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 410,813 |  | 0

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
P Perryman & Sons Limited | 447,671 |  | 447,671
Perryman Housing & Development Limited | 347,463 |  | 1,453
Perryman Properties Limited | (248,424) |  | 0

As at the balance sheet date, there was £447,671 due to P Perryman & Sons Limited, £347,463 due to Perryman Housing & Development Limited and £248,424 due from Perryman Properties Limited, companies all under common control.