BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is investment holding. 22 May 2026 0 0 NI698860 2025-08-31 NI698860 2024-08-31 NI698860 2023-08-31 NI698860 2024-09-01 2025-08-31 NI698860 2023-09-01 2024-08-31 NI698860 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI698860 uk-curr:PoundSterling 2024-09-01 2025-08-31 NI698860 uk-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI698860 uk-bus:FullAccounts 2024-09-01 2025-08-31 NI698860 uk-bus:Director1 2024-09-01 2025-08-31 NI698860 uk-bus:Director2 2024-09-01 2025-08-31 NI698860 uk-bus:RegisteredOffice 2024-09-01 2025-08-31 NI698860 uk-bus:Agent1 2024-09-01 2025-08-31 NI698860 uk-core:ShareCapital 2025-08-31 NI698860 uk-core:ShareCapital 2024-08-31 NI698860 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI698860 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI698860 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 NI698860 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 NI698860 uk-bus:FRS102 2024-09-01 2025-08-31 NI698860 uk-core:CurrentFinancialInstruments 2025-08-31 NI698860 uk-core:CurrentFinancialInstruments 2024-08-31 NI698860 uk-core:CurrentFinancialInstruments 2025-08-31 NI698860 uk-core:CurrentFinancialInstruments 2024-08-31 NI698860 uk-core:WithinOneYear 2025-08-31 NI698860 uk-core:WithinOneYear 2024-08-31 NI698860 uk-core:ParentEntities 2024-09-01 2025-08-31 NI698860 2024-09-01 2025-08-31 NI698860 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI698860

Foyle Leisure Limited

Unaudited Financial Statements

for the financial year ended 31 August 2025

Foyle Leisure Limited

DIRECTORS AND OTHER INFORMATION

Directors | Peter Carey
| Donal Carey
Company Registration Number | NI698860
Registered Office and Business Address | 1 Millrush Mews
| Portstewart
| Derry
| BT55 7FZ
| Northern Ireland
Accountants | Brian McDaid & Associates
| Chartered Accountants
| 35 Clarendon Street
| Derry
| BT48 7ER
| Northern Ireland
Bankers | Bank of Ireland
| 1 Donegal Square South
| Belfast
| Antrim
| BT1 5LR
| Northern Ireland
| Bank Of Ireland
| Culmore
| Derry
| Northern Ireland

Foyle Leisure Limited

Company Registration Number: NI698860

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  | 4 | 75,333 |  | 100
Cash at bank and in hand |  |  | 5,640,630 |  | 3,500,000
|  |  | ───────── |  | ─────────
|  |  | 5,715,963 |  | 3,500,100
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 5 | (5,557,601) |  | (3,501,950)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 158,362 |  | (1,850)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 158,362 |  | (1,850)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 158,262 |  | (1,950)
|  |  | ───────── |  | ─────────
Shareholders' Funds/(Deficit) |  |  | 158,362 |  | (1,850)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 22 May 2026 and signed on its behalf by

Peter Carey |  |  |  |  |
Director |  |  |  |  |

Foyle Leisure Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| Foyle Leisure Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI698860. The registered office of the company is 1 Millrush Mews, Portstewart, Derry, BT55 7FZ, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is investment holding. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

4. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | - | 100
| Other debtors | 75,333 | -
|  | ───────── | ─────────
|  | 75,333 | 100
|  | ═════════ | ═════════

5. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Amounts owed to group undertakings | 5,502,897 | 3,500,000
| Taxation (Note 6) | 52,754 | -
| Accruals | 1,950 | 1,950
|  | ───────── | ─────────
|  | 5,557,601 | 3,501,950
|  | ═════════ | ═════════

6. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| Corporation tax | 52,754 | -
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2025.

8. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

9. | Parent company
| The company regards Springmill Limited as its parent company.

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.