Data Leisure Sales Limited


Directors	Karl Richard Taylor
	Richard Taylor


Company Secretary	TAYLOR, Annette


Registered Address	Unit 12 Data House
	Trent Industrial Estate
	Duchess Street Shaw Oldham
	OL2 7UT


Registered Number	02462737 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		73,344		84,780
Investments			66,515		15,379
			139,859		100,159
Current assets
Stocks		47,200		48,800
Debtors	5	152,095		220,735
Cash at bank and on hand		514,605		413,245
		713,900		682,780
Creditors amounts falling due within one year	6	(190,683)		(206,921)
Net current assets (liabilities)			523,217		475,859
Total assets less current liabilities			663,076		576,018
Creditors amounts falling due after one year	7		(18,506)		(29,081)
Provisions for liabilities			(18,211)		(21,195)
Net assets			626,359		525,742
Capital and reserves
Called up share capital			1,500		1,500
Profit and loss account			624,859		524,242
Shareholders' funds			626,359		525,742

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 April 2026, and are signed on its behalf by:

Karl Richard Taylor
Director
Registered Company No. 02462737

Data Leisure Sales Limited

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided in order to write off each asset over its estimated useful economic life of 5 years.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 March 25	16,000
	At 28 February 26	16,000
	Amortisation and impairment
	At 01 March 25	16,000
	At 28 February 26	16,000
	Net book value
	At 28 February 26	-
	At 28 February 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 March 25	110,318
	At 28 February 26	110,318
	Depreciation and impairment
	At 01 March 25	25,538
	Charge for year	11,436
	At 28 February 26	36,974
	Net book value
	At 28 February 26	73,344
	At 28 February 25	84,780

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	152,095	220,735
Total	152,095	220,735

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	117,194	119,967
Bank borrowings and overdrafts	500	15,400
Taxation and social security	59,614	54,280
Finance lease and HP contracts	10,575	14,474
Accrued liabilities and deferred income	2,800	2,800
Total	190,683	206,921

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	18,506	29,081
Total	18,506	29,081

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	29,081		43,555