IRIS Accounts Production v25.1.3.33 SC207968 director 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC207968 2024-08-31 SC207968 2025-08-31 SC207968 2024-09-01 2025-08-31 SC207968 2023-08-31 SC207968 2023-09-01 2024-08-31 SC207968 2024-08-31 SC207968 ns15:Scotland 2024-09-01 2025-08-31 SC207968 ns14:PoundSterling 2024-09-01 2025-08-31 SC207968 ns10:Director1 2024-09-01 2025-08-31 SC207968 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC207968 ns10:SmallEntities 2024-09-01 2025-08-31 SC207968 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC207968 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 SC207968 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC207968 ns10:FullAccounts 2024-09-01 2025-08-31 SC207968 1 2024-09-01 2025-08-31 SC207968 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 SC207968 ns10:CompanySecretary1 2024-09-01 2025-08-31 SC207968 ns10:RegisteredOffice 2024-09-01 2025-08-31 SC207968 ns5:CurrentFinancialInstruments 2025-08-31 SC207968 ns5:CurrentFinancialInstruments 2024-08-31 SC207968 ns5:Non-currentFinancialInstruments 2025-08-31 SC207968 ns5:Non-currentFinancialInstruments 2024-08-31 SC207968 ns5:ShareCapital 2025-08-31 SC207968 ns5:ShareCapital 2024-08-31 SC207968 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC207968 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 SC207968 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 SC207968 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC207968 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-09-01 2025-08-31 SC207968 ns5:FurnitureFittings 2024-09-01 2025-08-31 SC207968 ns5:MotorVehicles 2024-09-01 2025-08-31 SC207968 ns5:ComputerEquipment 2024-09-01 2025-08-31 SC207968 ns5:NetGoodwill 2024-08-31 SC207968 ns5:NetGoodwill 2025-08-31 SC207968 ns5:NetGoodwill 2024-08-31 SC207968 ns5:LandBuildings 2024-08-31 SC207968 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-08-31 SC207968 ns5:FurnitureFittings 2024-08-31 SC207968 ns5:LandBuildings 2024-09-01 2025-08-31 SC207968 ns5:LandBuildings 2025-08-31 SC207968 ns5:LandBuildings ns5:ShortLeaseholdAssets 2025-08-31 SC207968 ns5:FurnitureFittings 2025-08-31 SC207968 ns5:LandBuildings 2024-08-31 SC207968 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-08-31 SC207968 ns5:FurnitureFittings 2024-08-31 SC207968 ns5:MotorVehicles 2024-08-31 SC207968 ns5:ComputerEquipment 2024-08-31 SC207968 ns5:MotorVehicles 2025-08-31 SC207968 ns5:ComputerEquipment 2025-08-31 SC207968 ns5:MotorVehicles 2024-08-31 SC207968 ns5:ComputerEquipment 2024-08-31 SC207968 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC207968 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC207968 ns5:DeferredTaxation 2024-08-31 SC207968 ns5:DeferredTaxation 2024-09-01 2025-08-31 SC207968 ns5:DeferredTaxation 2025-08-31 SC207968 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: SC207968 (Scotland)

| Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Mega Leisure (Scotland) Limited |

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Mega Leisure (Scotland) Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Mr G C Graham

| SECRETARY: | Mrs L J Graham

| REGISTERED OFFICE: | Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC207968 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| BANKERS: | Clydesdale Bank

| 19 Stuart Road

| East Kilbride

| Glasgow

| G74 4NF

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Statement of Financial Position

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | - |  | - |  |

Property, plant and equipment | 4 | 1,772,238 |  | 1,872,333 |  |

1,772,238 |  | 1,872,333 |  |

CURRENT ASSETS

Debtors | 5 | 54,491 |  | 30,283 |  |

Cash at bank and in hand | 201,713 |  | 208,077 |  |

256,204 |  | 238,360 |  |

CREDITORS

Amounts falling due within one year | 6 | 556,798 |  | 616,287 |  |

NET CURRENT LIABILITIES | (300,594 | ) | (377,927 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,471,644 |  | 1,494,406 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (190,174 | ) | (270,160 | ) |

PROVISIONS FOR LIABILITIES | 9 | (188,829 | ) | (205,836 | ) |

NET ASSETS | 1,092,641 |  | 1,018,410 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 101 |  | 101 |  |

Retained earnings | 1,092,540 |  | 1,018,309 |  |

SHAREHOLDERS' FUNDS | 1,092,641 |  | 1,018,410 |  |

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

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

The director acknowledges his 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.

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Statement of Financial Position - continued

31 August 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2026 and were signed by:

Mr G C Graham - Director

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | 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.

| Going concern

| The directors continue to be satisfied that the company has adequate resources to continue in operation for the next 12 months. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Revenue

| Revenue represents the cash takings received from the provision of slot machines and other video gaming entertainment, excluding value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Short leasehold | - | 10% on cost

| Fixtures & equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipmt | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

1. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 34 (2024 - 39 ) .

3. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 453,786 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 453,786 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

4. | PROPERTY, PLANT AND EQUIPMENT

| Freehold |  | Short |  | Fixtures

| property |  | leasehold |  | & equipment

£ | £ | £ |

| COST

| At 1 September 2024 | 1,603,452 |  | 30,553 |  | 2,844,461 |  |

| Additions | - |  | - |  | 53,311 |  |

| At 31 August 2025 | 1,603,452 |  | 30,553 |  | 2,897,772 |  |

| DEPRECIATION

| At 1 September 2024 | 554,463 |  | 30,552 |  | 2,023,643 |  |

| Charge for year | 32,069 |  | 1 |  | 126,595 |  |

| At 31 August 2025 | 586,532 |  | 30,553 |  | 2,150,238 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,016,920 |  | - |  | 747,534 |  |

| At 31 August 2024 | 1,048,989 |  | 1 |  | 820,818 |  |

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | PROPERTY, PLANT AND EQUIPMENT - continued

| Motor |  | Office |

| vehicles |  | equipmt |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 21,420 |  | 384 |  | 4,500,270 |  |

| Additions | 6,705 |  | - |  | 60,016 |  |

| At 31 August 2025 | 28,125 |  | 384 |  | 4,560,286 |  |

| DEPRECIATION

| At 1 September 2024 | 18,917 |  | 362 |  | 2,627,937 |  |

| Charge for year | 1,441 |  | 5 |  | 160,111 |  |

| At 31 August 2025 | 20,358 |  | 367 |  | 2,788,048 |  |

| NET BOOK VALUE

| At 31 August 2025 | 7,767 |  | 17 |  | 1,772,238 |  |

| At 31 August 2024 | 2,503 |  | 22 |  | 1,872,333 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 54,491 |  | 30,283 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 96,605 |  | 90,109 |  |

| Hire purchase contracts | 4,370 |  | - |  |

| Trade creditors | 37,227 |  | 108,366 |  |

| Taxation and social security | 53,358 |  | 20,770 |  |

| Other creditors | 365,238 |  | 397,042 |  |

556,798 |  | 616,287 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 167,060 |  | 270,160 |  |

| Hire purchase contracts | 23,114 |  | - |  |

190,174 |  | 270,160 |  |

8. | SECURED DEBTS

| The Clydesdale bank holds standard security and a floating charge over various assets of the company.

| The Royal Bank of Scotland holds standard security over various assets of the company.

Mega Leisure (Scotland) Limited (Registered number: SC207968)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 188,829 |  | 205,836 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 205,836 |  |

| Credit to Income Statement during year | (17,007 | ) |

| Balance at 31 August 2025 | 188,829 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 101 | Ordinary | £1 | 101 |  | 101 |  |

11. | RELATED PARTY DISCLOSURES

| There is a balance owed to one of the directors of £121,779 (£138,570 in 2024) as at 31st August 2025. No interest was charged on this balance and there are no formal repayment terms.