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Registration number: 15800017

Boomerang Family Entertainment Centre Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Period from 24 June 2024 to 31 August 2025

Boomerang Family Entertainment Centre Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Abridged Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Abridged Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Abridged Financial Statements | 8 to 12

Boomerang Family Entertainment Centre Ltd

Company Information

Director | Mr Gary Cooke

Registered office | The Outback Merlin Way Bowerhill Melksham SN12 6TJ

Accountants | Krystal Clear Accounting Westgate House 44 Hale Road Ground Floor Hale, Altrincham Cheshire WA14 2EX

Boomerang Family Entertainment Centre Ltd

Director's Report for the Period from 24 June 2024 to 31 August 2025

The director presents his report and the abridged financial statements for the period from 24 June 2024 to 31 August 2025.

Incorporation

The company was incorporated and commenced trading on 24 June 2024.

Director of the company

The director who held office during the period was as follows:

Mr Gary Cooke (appointed 24 June 2024)

Principal activity

The principal activity of the company is family entertainment centre.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 24 March 2026

......................................... Mr Gary Cooke Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Boomerang Family Entertainment Centre Ltd
for the Period Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boomerang Family Entertainment Centre Ltd for the period ended 31 August 2025 as set out on pages 4 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Boomerang Family Entertainment Centre Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Boomerang Family Entertainment Centre Ltd and state those matters that we have agreed to state to the Board of Directors of Boomerang Family Entertainment Centre Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boomerang Family Entertainment Centre Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Boomerang Family Entertainment Centre Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Boomerang Family Entertainment Centre Ltd. You consider that Boomerang Family Entertainment Centre Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Boomerang Family Entertainment Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Krystal Clear Accounting
Westgate House
44 Hale Road
Ground Floor
Hale, Altrincham
Cheshire
WA14 2EX

24 March 2026

Boomerang Family Entertainment Centre Ltd

Abridged Profit and Loss Account for the Period from 24 June 2024 to 31 August 2025

| Note | 2025 £
Gross profit |  | 322,219
Administrative expenses |  | (398,678)
Loss before tax | 4 | (76,459)
Loss for the financial period |  | (76,459)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Boomerang Family Entertainment Centre Ltd

Statement of Comprehensive Income for the Period from 24 June 2024 to 31 August 2025

| 2025 £
Loss for the period | (76,459)
Total comprehensive income for the period | (76,459)

Boomerang Family Entertainment Centre Ltd

(Registration number: 15800017)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 5 | 56,798
Current assets |  |
Debtors | 6 | 121,739
Cash at bank and in hand |  | 4,673
|  | 126,412
Creditors: Amounts falling due within one year |  | (255,113)
Net current liabilities |  | (128,701)
Total assets less current liabilities |  | (71,903)
Accruals and deferred income |  | (4,356)
Net liabilities |  | (76,259)
Capital and reserves |  |
Called up share capital | 7 | 200
Retained earnings |  | (76,459)
Shareholders' deficit |  | (76,259)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 24 March 2026

......................................... Mr Gary Cooke Director

Boomerang Family Entertainment Centre Ltd

Statement of Changes in Equity for the Period from 24 June 2024 to 31 August 2025

| Share capital £ | Retained earnings £ | Total £
Loss for the period | - | (76,459) | (76,459)
New share capital subscribed | 200 | - | 200
At 31 August 2025 | 200 | (76,459) | (76,259)

Boomerang Family Entertainment Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 24 June 2024 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The Outback
Merlin Way
Bowerhill
Melksham
SN12 6TJ

These financial statements were authorised for issue by the director on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Boomerang Family Entertainment Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 24 June 2024 to 31 August 2025

Asset class | Depreciation method and rate
Office equipment | 20% Straight Line
Plant & Equipment | 20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Boomerang Family Entertainment Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 24 June 2024 to 31 August 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 48.

4 | Loss/profit before tax

Arrived at after charging/(crediting)

| 2025 £
Depreciation expense | 14,199

5 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
Additions | 5,547 | 65,450 | 70,997
At 31 August 2025 | 5,547 | 65,450 | 70,997
Depreciation
Charge for the period | 1,109 | 13,090 | 14,199
At 31 August 2025 | 1,109 | 13,090 | 14,199
Carrying amount
At 31 August 2025 | 4,438 | 52,360 | 56,798

6 | Debtors

Debtors includes £Nil due after more than one year.

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 200 | 200

8 | Related party transactions

Boomerang Family Entertainment Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 24 June 2024 to 31 August 2025

Transactions with the director

2025 | At 24 June 2024 £ | Advances to director £ | At 31 August 2025 £
Mr Gary Cooke
| - | 83,581 | 83,581

Boomerang Family Entertainment Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 24 June 2024 to 31 August 2025

Director's remuneration

The director's remuneration for the period was as follows:

| 2025 £
Remuneration | 14,665

Summary of transactions with entities with joint control or significant interest

As at 31/08/25 the company was owed £10,853 by Jarboom Ltd, a company in which Gary Cooke is director.