The Players Club UK Limited Company accounts

COMPANY REGISTRATION NUMBER: 05774782

The Players Club UK Limited

Financial Statements

30 September 2025

The Players Club UK Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Officers and professional advisers	1

Strategic report	2

Directors' report	3

Independent auditor's report to the members	5

Statement of income and retained earnings	9

Statement of financial position	10

Notes to the financial statements	11

The Players Club UK Limited

Officers and Professional Advisers

The board of directors	Mr P Coy
	Mr D Allen
	Mr M Allen

Company secretary	Mrs S Battersby

Registered office	15 Livesey Street
	Sheffield
	S6 2BL

Auditor	Allen, West and Foster Limited
	Chartered Accountants & Statutory Auditor
	Omega Court
	364-366 Cemetery Road
	Sheffield
	S11 8FT

The Players Club UK Limited

Strategic Report

Year ended 30 September 2025

The directors present their strategic report of the company for the year ended 30 September 2025. Turnover for the year has increased by 5.9% and despite higher gaming duties, gross profits increased accordingly. However increases in overheads, predominantly employment costs, resulted in a modest increase in pre-tax profits. The company continues to monitor costs against internal expectations/performance and takes appropriate action to understand and control any deviations and areas of concern. The results for 2025 compared with the previous year are:

	2025	2024
	£	£
Turnover	15,040,366	14,199,820
Administrative costs	6,725,554	6,419,655
Operating profit	4,680,843	4,517,961
Profit before tax	4,675,216	4,527,348

At the balance sheet date, the company had substantial net assets of approximately £13.9 million, and the ratio of current assets/current liabilities for 2025 is 4.20 (2024 - 2.76). At the same date, the balance of funds deposited with the parent company was approximately £9.3 million (2024 - £6.1 million). The company continues to perform strongly, generating substantial cash flows and maintaining a strong balance sheet position. Management continues to invest in customer facilities and service standards whilst maintaining a focus on cost control and regulatory compliance.

Principal risks and uncertainties The company is subject to the normal risks of running commercial businesses. The company as an operator in the leisure industry, is subject to various risks, which include: * Breach of regulatory rules regarding licences. * Failure to adhere to gambling regulations and/or internal controls. * The effect of additional gambling legislation and increased competition from other gambling and leisure operators. The directors of the company seek to minimise the foregoing risks, where possible, by a system of strong internal controls and monitoring, complete with the use of independent advisers where appropriate.

This report was approved by the board of directors on 23 June 2026 and signed on behalf of the board by:

Mrs S Battersby

Company Secretary

Registered office:

15 Livesey Street

Sheffield

S6 2BL

The Players Club UK Limited

Directors' Report

Year ended 30 September 2025

The directors present their report and the financial statements of the company for the year ended 30 September 2025 .

Principal activities

The principal activity of the company is that of a casino.

Directors

The directors who served the company during the year were as follows:

Mr P Coy
Mr D Allen
Mr M Allen

Dividends

The directors do not recommend the payment of a dividend.

Future developments

The directors expect the company to continue trading profitably and maintain its current level of operations. The directors look forward to a period of consolidation and growth with confidence.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 23 June 2026 and signed on behalf of the board by:

Mrs S Battersby

Company Secretary

Registered office:

15 Livesey Street

Sheffield

S6 2BL

The Players Club UK Limited

Independent Auditor's Report to the Members of The Players Club UK Limited

Year ended 30 September 2025

Opinion

We have audited the financial statements of The Players Club UK Limited (the 'company') for the year ended 30 September 2025 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: Audit risks identified - the nature of the industry and sector, control environment and business performance; - results of our enquiries of management, about their own identification and assessment of the risks of irregularities; - any matters we identified having made enquiries about the documentation of their policies and procedures relating to: - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; - the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to income recognition, banking procedures and segregation of duties. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK Corporate Governance Code and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. Audit response to risks identified As a result of performing the above, we identified income recognition and the recording and accuracy of related party transactions as key audit matters related to the potential risk of fraud. In order to mitigate the risk identified, enquiries were made of key management personnel as to the processes surrounding the recording of transactions and all bank transactions within the company and the related group companies were reviewed in detail. Income was considered for completeness in line with our understanding of the company operations and expectations based thereon. These processes provided reassurance in the systems, controls and the resulting figures included in these financial statements. In addressing the risk of fraud through management override of controls, our procedures included reviewing and testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. From the work conducted and review of transactions throughout the financial year it was clear that there had been no management override of controls and that each transaction had been correctly and properly recorded as appropriate. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Allen ACA FCCA

(Senior Statutory Auditor)

For and on behalf of

Allen, West and Foster Limited

Chartered Accountants & Statutory Auditor

Omega Court

364-366 Cemetery Road

Sheffield

S11 8FT

23 June 2026

The Players Club UK Limited

Statement of Income and Retained Earnings

Year ended 30 September 2025

		2025	2024
Note		£	£
Turnover	4	15,040,366	14,199,820

Cost of sales	3,633,969	3,262,204
	------------	------------
Gross profit	11,406,397	10,937,616

Administrative expenses		6,725,554	6,419,655
		------------	------------
Operating profit	5	4,680,843	4,517,961

Other interest receivable and similar income	8	2,848	9,387
Interest payable and similar expenses	9	8,475	–
		------------	------------
Profit before taxation		4,675,216	4,527,348

Tax on profit	10	1,178,624	1,139,657
		-----------	-----------
Profit for the financial year and total comprehensive income		3,496,592	3,387,691
		-----------	-----------

Retained earnings at the start of the year	9,291,406	5,903,715
	------------	-----------
Retained earnings at the end of the year	12,787,998	9,291,406
	------------	-----------

All the activities of the company are from continuing operations.

The Players Club UK Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	11	5,708,760	6,023,404

Current assets

Stocks	12	24,243	19,616
Debtors	13	9,559,863	6,252,055
Cash at bank and in hand		1,826,493	1,402,056
		------------	-----------
		11,410,599	7,673,727

Creditors: amounts falling due within one year	14	2,713,452	2,780,216
		------------	-----------
Net current assets		8,697,147	4,893,511
		------------	------------
Total assets less current liabilities		14,405,907	10,916,915

Provisions

Taxation including deferred tax	15	516,900	524,500
		------------	------------
Net assets		13,889,007	10,392,415
		------------	------------

Capital and reserves

Called up share capital	18	1,000	1,000
Share premium account	19	1,100,009	1,100,009
Profit and loss account	19	12,787,998	9,291,406
		------------	------------
Shareholders funds		13,889,007	10,392,415
		------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr D Allen
Director

Company registration number: 05774782

The Players Club UK Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Livesey Street, Sheffield, S6 2BL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The accounts have been prepared on a going concern basis. The company is profitable and maintains strong net assets and cash reserves, and the directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of The A & S Leisure Group Limited which can be obtained from Companies House. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel.

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. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership 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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

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 be paid or recovered 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	Evenly over the term of the lease
Fixtures and fittings	-	10% and 25%

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 amount receivable or payable including any related transaction costs, 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. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. 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. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Casino gaming yield	14,562,576	13,770,362
Other turnover	477,790	429,458
	------------	------------
	15,040,366	14,199,820
	------------	------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	384,628	427,159
Operating lease rentals	413,794	405,001
	---------	---------

6. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	8,000	3,000
	------	------

7. Staff costs

The average number of persons employed by the company during the year, including the directors, amounted to:

	2025	2024
	No.	No.
Operating staff	136	138
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	3,833,017	3,636,187
Social security costs	399,993	315,444
Other pension costs	66,112	60,662
	-----------	-----------
	4,299,122	4,012,293
	-----------	-----------

8. Other interest receivable and similar income

	2025	2024
	£	£
Other interest receivable and similar income	2,848	9,387
	------	------

9. Interest payable and similar expenses

	2025	2024
	£	£
Other interest payable and similar charges	8,475	–
	------	----

10. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	1,186,224	1,089,974
Adjustments in respect of prior periods	–	1,383
	-----------	-----------
Total current tax	1,186,224	1,091,357
	-----------	-----------

Deferred tax:

Origination and reversal of timing differences	( 7,600)	48,300
	-----------	-----------
Tax on profit	1,178,624	1,139,657
	-----------	-----------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	4,675,216	4,527,348
	-----------	-----------
Profit on ordinary activities by rate of tax	1,168,804	1,131,837
Adjustment to tax charge in respect of prior periods	–	4,002
Effect of expenses not deductible for tax purposes	4,484	856
Depreciation of ineligible assets	5,336	2,962
	-----------	-----------
Tax on profit	1,178,624	1,139,657
	-----------	-----------

11. Tangible assets

	Land and buildings	Fixtures and fittings	Total
	£	£	£
Cost
At 1 October 2024	6,287,835	1,388,165	7,676,000
Additions	–	69,984	69,984
	-----------	-----------	-----------
At 30 September 2025	6,287,835	1,458,149	7,745,984
	-----------	-----------	-----------
Depreciation
At 1 October 2024	1,005,720	646,876	1,652,596
Charge for the year	251,511	133,117	384,628
	-----------	-----------	-----------
At 30 September 2025	1,257,231	779,993	2,037,224
	-----------	-----------	-----------
Carrying amount
At 30 September 2025	5,030,604	678,156	5,708,760
	-----------	-----------	-----------
At 30 September 2024	5,282,115	741,289	6,023,404
	-----------	-----------	-----------

12. Stocks

	2025	2024
	£	£
Raw materials and consumables	24,243	19,616
	-------	-------

13. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	9,347,334	6,051,696
Prepayments and accrued income	211,864	199,359
Other debtors	665	1,000
	-----------	-----------
	9,559,863	6,252,055
	-----------	-----------

14. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	134,571	126,772
Accruals and deferred income	2,029,304	2,114,905
Corporation tax	236,224	302,319
Social security and other taxes	81,424	81,284
Other creditors	231,929	154,936
	-----------	-----------
	2,713,452	2,780,216
	-----------	-----------

15. Provisions

	Deferred tax (note 16)
	£
At 1 October 2024	524,500
Charge against provision	( 7,600)
	---------
At 30 September 2025	516,900
	---------

16. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 15)	516,900	524,500
	---------	---------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	516,900	524,500
	---------	---------

17. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 66,112 (2024: £ 60,662 ).

18. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	------	------	------	------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	------	------	------	------

19. Reserves

Share premium account: This reserve records the amount above the nominal value received for shares sold, less transaction costs. Profit and loss account: This reserve records retained earnings less accumulated losses.

20. Operating lease commitments

The company is committed to the lease of premises in Manchester. The lease increased in the year to £405,245 per annum, commencing approximately 12 months after completion of the development of the premises and includes a 15-year break option. The total operating lease commitment is therefore approximately £4,457,695 (2024: £4,128,132), calculated over the period to the break date, which occurs 11 years after the balance sheet date.

21. Related party transactions

The whole of the issued share capital of the company was acquired on 31st December 2014 by The A & S Leisure Group Limited, a company registered in England and Wales. The company has balances with group undertakings. These are unsecured, interest-free and repayable on demand. No other related party transactions requiring disclosure were noted.

22. Controlling party

The ultimate parent company is The A & S Leisure Group Limited, a company incorporated in the United Kingdom, whose registered office is 15 Livesey Street, Sheffield, South Yorkshire, S6 2BL.