Registration number: 11457683

SC Leisure Holdings Ltd

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 9

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
SC Leisure Holdings Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SC Leisure Holdings Ltd for the year ended 30 April 2025 as set out on pages 2 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of SC Leisure Holdings Ltd, as a body, in accordance with the terms of our engagement letter dated 29 July 2019. Our work has been undertaken solely to prepare for your approval the accounts of SC Leisure Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of SC Leisure Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SC Leisure Holdings Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SC Leisure Holdings 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 loss of SC Leisure Holdings Ltd. You consider that SC Leisure Holdings 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 SC Leisure Holdings 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.

......................................

RL Accountancy
102 The Courtyard
Radway Green Business Centre
Radway Green Road
Near Alsager
Cheshire
CW2 5PR

28 April 2026

SC Leisure Holdings Ltd

(Registration number: 11457683)
Abridged Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	40,569	53,160
Current assets
Stocks	5	8,750	9,000
Debtors		62,516	68,303
Cash at bank and in hand		4,283	14,957
		75,549	92,260
Prepayments and accrued income		95,514	95,000
Creditors: Amounts falling due within one year		(1,187,700)	(478,877)
Net current liabilities		(1,016,637)	(291,617)
Total assets less current liabilities		(976,068)	(238,457)
Creditors: Amounts falling due after more than one year		(28,030)	(33,544)
Provisions for liabilities		(112)	(112)
Accruals and deferred income		(1,075)	(1,780)
Net liabilities		(1,005,285)	(273,893)
Capital and reserves
Retained earnings		(1,005,285)	(273,893)
Shareholders' deficit		(1,005,285)	(273,893)

For the financial year ending 30 April 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

SC Leisure Holdings Ltd

(Registration number: 11457683)
Abridged Balance Sheet as at 30 April 2025

Approved and authorised by the director on 28 April 2026
 

......................................... Mr Leon Samuel Burton Director

SC Leisure Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing balance method

SC Leisure Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Fixtures and fittings	25% Reducing balance method
Motor vehicles	25% Reducing balance method
Office equipment	33% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

SC Leisure Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 9).

3	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	13,863	19,756

SC Leisure Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	125,606	6,650	8,466	140,722
Additions	-	-	1,272	1,272
At 30 April 2025	125,606	6,650	9,738	141,994
Depreciation
At 1 May 2024	77,802	5,072	4,688	87,562
Charge for the year	12,206	394	1,263	13,863
At 30 April 2025	90,008	5,466	5,951	101,425
Carrying amount
At 30 April 2025	35,598	1,184	3,787	40,569
At 30 April 2024	47,804	1,578	3,778	53,160

5

Stocks

	2025 £	2024 £
Other inventories	8,750	9,000

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

7	Related party transactions

SC Leisure Holdings Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	9,784
Compensation for loss of office	23,641	43,288
	36,211	53,072