Dakar Leisure Ltd.

Dakar Leisure Ltd.
Contents Page
For the year ended 31 July 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Dakar Leisure Ltd. Accountants' Report For the year ended 31 July 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Dakar Leisure Ltd. for the year ended 31 July 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dakar Leisure Ltd. for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes 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 which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Dakar Leisure Ltd. , as a body, in accordance with the terms of our engagement letter dated 23 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Dakar Leisure Ltd. and state those matters that we have agreed to state to the Board of Directors of Dakar Leisure Ltd., as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dakar Leisure Ltd. and its Board of Directors as a body for our work or for this report It is your duty to ensure that Dakar Leisure 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 profit Dakar Leisure Ltd.. You consider that Dakar Leisure Ltd. is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Dakar Leisure 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. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 23 March 2026 1

Dakar Leisure Ltd.
Accountants' Report
For the year ended 31 July 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Dakar Leisure Ltd. for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dakar Leisure Ltd. for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes 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 which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Dakar Leisure Ltd. , as a body, in accordance with the terms of our engagement letter dated 23 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Dakar Leisure Ltd. and state those matters that we have agreed to state to the Board of Directors of Dakar Leisure Ltd., as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dakar Leisure Ltd. and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Dakar Leisure 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 profit Dakar Leisure Ltd.. You consider that Dakar Leisure Ltd. is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Dakar Leisure 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.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
23 March 2026

1

Dakar Leisure Ltd.
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	825,639	813,933
		825,639	813,933
Current assets
Debtors		8,699	5,337
Cash at bank and in hand		97,762	128,818
		106,461	134,155
Creditors: amount falling due within one year		(220,948)	(229,358)
Net current assets		(114,487)	(95,203)

Total assets less current liabilities		711,152	718,730
Provisions for liabilities		(18,872)	(14,824)
Net assets		692,280	703,906

Capital and reserves
Called up share capital	5	547,500	547,500
Share premium account		52,500	52,500
Profit and loss account		92,280	103,906
Shareholders' funds		692,280	703,906

For the year ended 31 July 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 year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 by the director on 23 March 2026 and were signed by:

-------------------------------
Mr D Watson
Director

2

Dakar Leisure Ltd.
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

Dakar Leisure Ltd. is a private company, limited by shares, registered in England and Wales, registration number 03430853, registration address Bank House, 6-8 Church Street, Adlington, Lancashire, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	3 Years Straight Line
Fixtures and Fittings	10% Reducing Balance
Land and Buildings	100 Years Straight Line
Motor Vehicles	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 August 2024	23,000	23,000
Additions	-	-
Disposals	-	-
At 31 July 2025	23,000	23,000
Amortisation
At 01 August 2024	23,000	23,000
Charge for year	-	-
On disposals	-	-
At 31 July 2025	23,000	23,000
Net book values
At 31 July 2025	-	-
At 31 July 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 August 2024	962,950	55,395	246,263	3,787	1,268,395
Additions	-	44,638	-	973	45,611
Disposals	-	-	-	-	-
At 31 July 2025	962,950	100,033	246,263	4,760	1,314,006
Depreciation
At 01 August 2024	225,898	24,235	201,268	3,061	454,462
Charge for year	9,629	18,950	4,500	826	33,905
On disposals	-	-	-	-	-
At 31 July 2025	235,527	43,185	205,768	3,887	488,367
Net book values
Closing balance as at 31 July 2025	727,423	56,848	40,495	873	825,639
Opening balance as at 01 August 2024	737,052	31,160	44,995	726	813,933

5.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
547,498 Ordinary shares of £1.00 each	547,498	547,498
1 Ordinary A share of £1.00 each	1	1
1 Ordinary B share of £1.00 each	1	1
	547,500	547,500

3


Registered Number: 03430853
England and Wales
DAKAR LEISURE LTD.

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025