PRC Leisure Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08043090

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		807,975		841,178

			807,975		841,178
CURRENT ASSETS
Stocks		4,696		4,650
Debtors	5	26,072		20,355
Cash at bank and in hand		227,965		331,764

		258,733		356,769
Creditors: Amounts Falling Due Within One Year	6	(125,832 )		(134,889 )

NET CURRENT ASSETS (LIABILITIES)			132,901		221,880

TOTAL ASSETS LESS CURRENT LIABILITIES			940,876		1,063,058

Creditors: Amounts Falling Due After More Than One Year	7		(356,823 )		(606,419 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(16,431 )		(20,386 )

NET ASSETS			567,622		436,253

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			567,522		436,153

SHAREHOLDERS' FUNDS			567,622		436,253

Page 1

Page 2

PRC Leisure Limited

Balance Sheet (continued)

As At 30 November 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

On behalf of the board

Mr P R Cochrane

Director

26 February 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PRC Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08043090 . The registered office is 14 Beech Hill, Westgate, Otley, West Yorkshire, LS21 3AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

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:

Freehold	2% on cost
Plant & Machinery	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.

Cash and cash equivalents comprise cash at bank and on hand.

Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Page 3

Page 4

PRC Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

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. 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.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 13)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 December 2024	840,529	217,607	1,058,136
Additions	-	3,865	3,865

As at 30 November 2025	840,529	221,472	1,062,001

Depreciation
As at 1 December 2024	82,652	134,306	216,958
Provided during the period	16,811	20,257	37,068

As at 30 November 2025	99,463	154,563	254,026

Net Book Value
As at 30 November 2025	741,066	66,909	807,975

As at 1 December 2024	757,877	83,301	841,178

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,430	2,241
Other debtors	23,642	18,114

	26,072	20,355

Page 4

Page 5

PRC Leisure Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,129	5,938
Bank loans and overdrafts	-	10,000
EFG loan	-	11,100
Mortgage	30,000	30,000
Other creditors	12,721	12,369
Taxation and social security	75,982	65,482

	125,832	134,889

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,000
EFG loan > 1 year	-	51,800
Mortgage > 1 year	356,823	389,619
Other creditors	-	160,000

	356,823	606,419

8. Share Capital

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

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	7,002	-
Later than one year and not later than five years	12,253	-

	19,255	-

Page 5