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Registered number: 00887321
Abbey Leisure Group Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Abbey Leisure Group Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Abbey Leisure Group Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mrs S J Aljoe
| Mr J M Aljoe
| Mr M C Aljoe
Secretary | Mr M C Aljoe
Company Number | 00887321
Registered Office | 9a Burroughs Gardens
| London
| NW4 4AU
Business | Old Trees
| Green Dene
| East Horsley
| Surrey
| KT24 5RF
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Abbey Leisure Group Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00887321

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,255 |  | 1,477
Investments | 5 |  | 705,000 |  | 705,000
|  |  | 706,255 |  | 706,477
CURRENT ASSETS
Debtors | 6 | 694,198 |  | 558,062 |
Cash at bank and in hand |  | 347,509 |  | 321,010 |
|  | 1,041,707 |  | 879,072 |
Creditors: Amounts Falling Due Within One Year | 7 | (398,591 ) |  | (278,076 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 643,116 |  | 600,996
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,349,371 |  | 1,307,473
NET ASSETS |  |  | 1,349,371 |  | 1,307,473
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,349,271 |  | 1,307,373
SHAREHOLDERS' FUNDS |  |  | 1,349,371 |  | 1,307,473

Page 2
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Abbey Leisure Group Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 7 April 2026 and were signed on its behalf by:

Mr M C Aljoe Director
07/04/2026

The notes on pages 4 to 8 form part of these financial statements.
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Abbey Leisure Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Abbey Leisure Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00887321 . The registered office is 9a Burroughs Gardens, London, NW4 4AU .
The principal place of business is: Old Trees, Green Dene, East Horsley, Surrey, KT24 5RF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
As the group is small, hence it is exempted from preparing consolidated group accounts.
These 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.
The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 15% on reducing balance

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Abbey Leisure Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.4. Investments
Fixed asset investments are stated at cost less provision for diminution in value.
Business Combination
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. 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.
2.8 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 atleast twelve months after the reporting date. If there is an unconditional right to defer settlement for atleast 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.
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Abbey Leisure Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 3,915
As at 31 December 2025 | 3,915
Depreciation
As at 1 January 2025 | 2,438
Provided during the period | 222
As at 31 December 2025 | 2,660
Net Book Value
As at 31 December 2025 | 1,255
As at 1 January 2025 | 1,477

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 835,000
As at 31 December 2025 | 835,000
Provision
As at 1 January 2025 | 130,000
As at 31 December 2025 | 130,000
Net Book Value
As at 31 December 2025 | 705,000
As at 1 January 2025 | 705,000

Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
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Abbey Leisure Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Undertakings | Registered Office | Holdings | Proportions of voting rights and shares held
2025 | 2024
Oberon Properties Limited | 26, Ghar ID-DUD Street, Sliema, Malta | Ordinary | 100% | 100%
Abbey Box Office Limited | 2nd Floor 32 Old Compton Street, London, England, W1D 4TP | Ordinary | 99.98% | 99.98%

Subsidiary undertakings
Oberon Properties Limited : The principal activity of Oberon Properties Limited is property investment.
Abbey Box Office Limited : The principal activity of Abbey Box Office Limited is buying and selling of sports events tickets.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 73,070 |  | 34,454
Amounts owed by participating interests | 112,872 |  | 79,295
Other debtors | 508,256 |  | 444,313
| 694,198 |  | 558,062

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 36,972 |  | 16,201
Other creditors | 334,700 |  | 256,872
Taxation and social security | 26,919 |  | 5,003
| 398,591 |  | 278,076

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Abbey Leisure Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Related Party Disclosures
Included in debtors within one year are:
a) £383,847 (2024 : £334,526) due from D.A.M Management Limited, a company in which Mr M. C. Aljoe is a director and shareholder.
b) £42,513 (2024 : £12,711) due from Abbey Box Office Limited, a subsidiary company of Abbey Leisure Group Limited.
c) £70,359 (2024 : £66,584) due from Oberon Properties Limited, a subsidiary company of Abbey Leisure Group Limited.
d) £3,150 (2024:£ 3,150) due from Abbey Executive Services Limited, in which Mr M. C. Aljoe is a director and shareholder.
Included in creditors due with in one year are:
a) £93,103 (2024 : £93,103) due to Abbey International Events Limited, a company in which Mr M. C. Aljoe is a director and shareholder.
b) £104,289 (2024 : £107,155) due to Abbey Leisure Events Limited, a company in which Mr M. C. Aljoe is a director and shareholder.
c) £27,341 (2024 : £27,341) due to Helenslea Limited, a company in which Mr M. C. Aljoe is a director and shareholder.
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