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COMPANY REGISTRATION NUMBER: 1943222
PENNINE LEISURE SUPPLIES LIMITED
FILLETED FINANCIAL STATEMENTS
31 August 2025
PENNINE LEISURE SUPPLIES LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
CONTENTS
PAGE
Statement of financial position
1
Notes to the financial statements
2
PENNINE LEISURE SUPPLIES LIMITED
STATEMENT OF FINANCIAL POSITION
31 August 2025
2025
2024
Note
£
£
£
£
CURRENT ASSETS
Stocks
2,813,096
2,652,040
Debtors
5
1,159,181
1,057,533
Cash at bank and in hand
183,953
429,378
-------------
-------------
4,156,230
4,138,951
CREDITORS: amounts falling due within one year
6
669,748
672,605
-------------
-------------
NET CURRENT ASSETS
3,486,482
3,466,346
-------------
-------------
TOTAL ASSETS LESS CURRENT LIABILITIES
3,486,482
3,466,346
-------------
-------------
NET ASSETS
3,486,482
3,466,346
-------------
-------------
CAPITAL AND RESERVES
Called up share capital
7
10,000
10,000
Profit and loss account
3,476,482
3,456,346
-------------
-------------
SHAREHOLDER FUNDS
3,486,482
3,466,346
-------------
-------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:
W J M Batist
Director
Company registration number: 1943222
PENNINE LEISURE SUPPLIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England. The address of the registered office is Unit H9, Premier Way, Lowfields Business Park, Elland, West Yorkshire, HX5 9HF.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on a historical cost basis as modified by the revaluation of certain financial assets and liabilities measures at fair value through profit or loss. The financial statements are prepared in sterling which is the functional currency of the entity.
Disclosure exemptions
The company satisfies the criteria for a qualifying entity as defined under FRS 102. Its financial statements are consolidated into those of B.C.A. Group Limited , which can be obtained from Companies House. Accordingly, advantage has been taken of the exemption available under Paragraph 66 of Schedule 1, Companies Act 2006 not to disclosure particulars of transactions with other wholly-owned members of the group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 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. Debt instruments are subsequently measured at amortised cost. 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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 25 (2024: 21 ).
5. DEBTORS
2025
2024
£
£
Trade debtors
972,580
916,470
Amounts owed by group undertakings and undertakings in which the company has a participating interest
44,405
42,206
Other debtors
142,196
98,857
-------------
-------------
1,159,181
1,057,533
-------------
-------------
6. CREDITORS: amounts falling due within one year
2025
2024
£
£
Trade creditors
287,164
247,241
Corporation tax
90,650
22,986
Social security and other taxes
118,285
186,759
Other creditors
173,649
215,619
----------
----------
669,748
672,605
----------
----------
7. CALLED UP SHARE CAPITAL
Issued, called up and fully paid
2025
2024
No.
£
No.
£
Ordinary shares of £ 1 each
10,000
10,000
10,000
10,000
---------
---------
---------
---------
8. SUMMARY AUDIT OPINION
The auditor's report dated 28 April 2026 was unqualified .
The senior statutory auditor was Sally Shacklock FCA , for and on behalf of Streets Audit LLP .
9. CONTROLLING PARTY
The company's immediate and ultimate parent company is B.C.A. Group Limited . The address of the registered office of B.C.A. Group Limited is Unit H9, Premier Way, Lowfields Business Park, Elland, West Yorkshire, HX5 9HF . This is the largest and smallest group for which group accounts are drawn up and of which the company is a member. Consolidated accounts are available from Companies House.