REGISTERED NUMBER: 07769529

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Pink Leisure Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S K Buckley

REGISTERED OFFICE:

93 Stafford Street Hanley

Stoke-On-Trent

Staffordshire

ST1 1LS

REGISTERED NUMBER:

07769529

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Tangible assets

5

17,069

30,160

Investment property

6

450,000

450,000

467,069

480,160

CURRENT ASSETS

Stocks

7

5,000

5,000

Debtors

8

78,059

69,964

Cash at bank and in hand

115,257

69,105

198,316

144,069

CREDITORS

Amounts falling due within one year

9

(88,436

)

(66,845

)

NET CURRENT ASSETS

109,880

77,224

TOTAL ASSETS LESS CURRENT LIABILITIES

576,949

557,384

PROVISIONS FOR LIABILITIES

10

(33,348

)

(36,621

)

NET ASSETS

543,601

520,763

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

543,501

520,663

543,601

520,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

S K Buckley - Director

1.	STATUTORY INFORMATION

Pink Leisure Limited ('The Company') is primarily engaged in the operation of a nightclub.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and the registered office is 93 Stafford Street, Hanley, Stoke-on-Trent, Staffordshire, ST1 1LS. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the director. Therefore, the director considers it appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Investment property

Investment property is shown at fair value, the fair value is reviewed annually by the director. Any aggregate surplus or deficit arising from changes in the fair value in the year is recognised in the profit or loss within the Statement of Comprehensive Income. The cumulative fair value surplus on the investment property is highlighted in the notes to the financial statements as non-distributable reserves. Rentals are recognised on a straight line basis over the period of the lease or to the date of the next rent review. Net rental income after direct costs is included in other operating income. The company's freehold property is to be treated as an investment property as of 31 July 2023.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the end of the financial year.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

95,981

Additions

383

At 31 July 2025

96,364

DEPRECIATION

At 1 August 2024

65,821

Charge for year

13,474

At 31 July 2025

79,295

NET BOOK VALUE

At 31 July 2025

17,069

At 31 July 2024

30,160

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

450,000

NET BOOK VALUE

At 31 July 2025

450,000

At 31 July 2024

450,000

In the opinion of the director, the fair value of the investment property at 31 July 2025 is £450,000.

Fair value at 31 July 2025 is represented by:

£

Valuation in 2025

450,000

7.

STOCKS

2025

2024

£

£

Stocks

5,000

5,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

78,059

69,964

Amounts owed by related parties are unsecured, interest free and repayable on demand.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,068

4,419

Taxation and social security

76,481

59,472

Other creditors

4,887

2,954

88,436

66,845

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

33,348

36,621

Deferred

tax

£

Balance at 1 August 2024

36,621

Credit to Statement of Comprehensive Income during year

(3,273

)

Balance at 31 July 2025

33,348

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

S K Buckley

Balance outstanding at start of year

61,967

39,455

Amounts advanced

132,758

143,279

Amounts repaid

(126,925

)

(120,767

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

67,800

61,967

During the year interest receivable of £1,561 (2024: £1,133) has been charged in respect of the director's loan.

12.	RELATED PARTY DISCLOSURES

Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows:

Entities over which the directors have control:

2025

2024

£

£

Costs recharged

27,191

23,348

Amounts owed by entities

5,665

3,968

13.	NON-DISTRIBUTABLE RESERVES

Included within retained earnings is an amount of £87,245 (2024: £87,245) which is non-distributable.