REGISTERED NUMBER: 07761350 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LEISUREPLAY (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M D Bird

Mr A J Hope

REGISTERED OFFICE:

Unit 13

Hornchurch Close Industrial Estate

Coventry

West Midlands

CV1 2QZ

REGISTERED NUMBER:

07761350 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Intangible assets

4

36,915

39,319

Tangible assets

5

23,129

7,949

60,044

47,268

CURRENT ASSETS

Stocks

7,938

7,638

Debtors

6

162,132

105,219

Cash at bank

5,708

27,606

175,778

140,463

CREDITORS

Amounts falling due within one year

7

179,809

146,757

NET CURRENT LIABILITIES

(4,031

)

(6,294

)

TOTAL ASSETS LESS CURRENT LIABILITIES

56,013

40,974

CREDITORS

Amounts falling due after more than one year

8

55,703

40,885

NET ASSETS

310

89

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

308

87

SHAREHOLDERS' FUNDS

310

89

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr M D Bird - Director

Mr A J Hope - Director

1.	STATUTORY INFORMATION

Leisureplay (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 6% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible fixed assets

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

Plant and machinery

-

33% per annum of cost

Fixtures and fittings

-

25% Straight line

Computer equipment

-

33% per annum of cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

82,414

Additions

3,311

At 31 August 2025

85,725

AMORTISATION

At 1 September 2024

43,095

Amortisation for year

5,715

At 31 August 2025

48,810

NET BOOK VALUE

At 31 August 2025

36,915

At 31 August 2024

39,319

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

422,120

4,913

1

1,499

428,533

Additions

-

27,506

3,333

-

30,839

At 31 August 2025

422,120

32,419

3,334

1,499

459,372

DEPRECIATION

At 1 September 2024

414,171

4,913

1

1,499

420,584

Charge for year

7,949

6,877

833

-

15,659

At 31 August 2025

422,120

11,790

834

1,499

436,243

NET BOOK VALUE

At 31 August 2025

-

20,629

2,500

-

23,129

At 31 August 2024

7,949

-

-

-

7,949

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,455

9,779

Amounts owed by group undertakings

24,287

4,125

Other debtors

119,390

91,315

162,132

105,219

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

69,446

37,158

Trade creditors

50,432

20,467

Taxation and social security

42,433

65,869

Other creditors

17,498

23,263

179,809

146,757

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

55,703

40,885

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr A J Hope

Balance outstanding at start of year

45,698

26,824

Amounts advanced

75,795

74,430

Amounts repaid

(64,621

)

(55,556

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

56,872

45,698

Mr M D Bird

Balance outstanding at start of year

43,418

26,897

Amounts advanced

75,729

73,182

Amounts repaid

(68,492

)

(56,661

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,655

43,418