REGISTERED NUMBER: 10865478 (England and Wales)

STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

SANDSFIELD LEISURE LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

5

Income Statement

9

Other Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Notes to the Financial Statements

13

DIRECTORS:

Mrs S L Mewburn

M W Mewburn

REGISTERED OFFICE:

Sandsfield Farm

Catwick Lane

Brandesburton

Driffield

East Yorkshire

YO25 8SB

REGISTERED NUMBER:

10865478 (England and Wales)

AUDITORS:

Sowerby

Chartered Accountants and Statutory Auditors

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

The directors present their strategic report for the year ended 30 June 2025.

PRINCIPAL ACTIVITIES AND REVIEW OF BUSINESS

The principal activity of the company throughout the year is the operation of a pizza parlours, a holiday home park and the sale of caravans and lodges.

The company's performance has improved during the year despite the sector as a whole contracting. In the prior year the main caravan and lodge sales team went through a period of restructuring which reduced sales while focus was put into the new structure. As this was finalised around the start of the year the benefit of the restructure has had a positive impact on the results which the directors are pleased with.

The investments in solar panels in prior years have continued to have a positive impact on the company's electricity cost and carbon usage despite the ongoing increases to utility costs.

The effect of the high inflation and increased wage cost was felt again in this year but this is similar to the majority of businesses. Management believe they have managed these effectively and continue to review them in detail. The company has therefore performed well through with improved results compared to year on year. The company continues the transitional development from touring caravans to holiday homes and feels in a strong position to offer a quality holiday home experience in the market place.

The company's key financial performance indicators during the year were as follows:

2025

2024

£

£

Gross profit

1,513,763

1,064,678

Earnings before interest, tax and depreciation

1,287,668

859,715

The director's believe that the key risks facing the company include:

o uncertain consumer and retail demand amid the continued implications of the economic slowdown

o rising wage costs due to future increases in living wage

In managing the business the directors have established controls to enable them to respond to and mitigate the impact of such risks.

GOING CONCERN

The company's forecasts and projections, taking account of reasonably likely changes in trading performance, show that the company should be able to operate within the level of financial resources and facilities currently available to it.

The leisure sector has continued to experience contraction since the year end, with challenging trading conditions prevailing across the market.

The restaurants have experienced a modest improvement in performance post year end, despite reduced customer disposable income and increased wage costs. A significant road closure in the restaurant location continues to reduce footfall however, this was not unexpected and was built into the companies forecasts, with the directors comfortable with current results.

The directors, having taken into account the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Consequently they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

ON BEHALF OF THE BOARD:

M W Mewburn - Director

11 June 2026

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

DIVIDENDS

The total distribution of dividends for the year ended 30 June 2025 will be £ 30,000 .

FUTURE DEVELOPMENTS

The directors aim to pursue management policies to aid the continued growth of the company in the form of organic growth.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Mrs S L Mewburn

M W Mewburn

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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 of 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 judgements 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

M W Mewburn - Director

11 June 2026

Opinion

We have audited the financial statements of Sandsfield Leisure Limited (the 'company') for the year ended 30 June 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, 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 Financial Reporting Standard 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 June 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	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 Auditors' 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 directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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 this gives rise to a material misstatement in the financial statements themselves. 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 Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors 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 Report of the Directors.

We have nothing to report in respect of the following matters where 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 Statement of Directors' Responsibilities set out on page four, 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 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.

Auditors' 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 a Report of the Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect irregularities, including fraud. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

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:

- the nature of the industry and sector, control environment and business performance;

- we also obtained an understanding of the legal and regulatory frameworks that the company operates in and determined that the most significant are those that relate to the reporting framework, FRS 102, the Companies Act 2006 and the relevant tax laws and regulations in the UK. In addition, we concluded that there are certain significant laws and regulations which may have an effect on the determination of the amounts and disclosures in the financial statements, relating in majority to general health and safety and employee matters;

- we reviewed results of our enquiries of management about their own identification and assessment of the risks of irregularities; and assessed how the entity identifies, evaluates and complies with laws and regulations and whether management were aware of any instances of non-compliance. We corroborated our enquiries through our review of board minutes and consideration of the results of our audit procedures across the company;

- we also considered how the entity detects and responds to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud, and;

- we considered the controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how management monitors those controls

- the internal controls established to mitigate risks of non-compliance with laws and regulations were also investigated.

- we also considered the existence of performance targets and their potential influence on management to manage earnings.

- where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk.

These procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error.

We reviewed financial statement disclosures and performed testing to supporting documentation to assess compliance with applicable laws and regulations.

We also tested 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. There was a focus on manual journals and journals indicating large or unusual transactions; enquiries of company management; and challenging the assumptions and judgements made by management by reviewing third party evidence wherever possible.

The results of our procedures did not identify any instances or irregularities, including fraud.

No inherent difficulties were found in the standard processes for detecting irregularities; due to the sector in which it operates and the controls put in place, there was no significant shift in the control environment in the current year. This also meant that the nature, timing and extent of the audit procedures performed were not significantly impacted.

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 Report of the Auditors.

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 a Report of the Auditors 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.

Patrick Scargill ACA FCCA (Senior Statutory Auditor)

for and on behalf of Sowerby

Chartered Accountants and Statutory Auditors

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

11 June 2026

TURNOVER

3

6,866,267

6,340,030

Cost of sales

5,352,504

5,275,352

GROSS PROFIT

1,513,763

1,064,678

Administrative expenses

609,687

572,445

OPERATING PROFIT

5

904,076

492,233

Interest payable and similar expenses

6

370,951

376,117

PROFIT BEFORE TAXATION

533,125

116,116

Tax on profit

7

5,724

44,521

PROFIT FOR THE FINANCIAL YEAR

527,401

71,595

PROFIT FOR THE YEAR

527,401

71,595

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

527,401

71,595

FIXED ASSETS

Tangible assets

9

7,322,688

7,286,378

CURRENT ASSETS

Stocks

10

342,716

511,301

Debtors

11

656,233

347,266

Cash at bank and in hand

534,331

1,363,568

1,533,280

2,222,135

CREDITORS

Amounts falling due within one year

12

1,796,935

2,552,891

NET CURRENT LIABILITIES

(263,655

)

(330,756

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,059,033

6,955,622

CREDITORS

Amounts falling due after more than one year

13

(4,135,998

)

(4,535,712

)

PROVISIONS FOR LIABILITIES

17

(640,077

)

(634,353

)

NET ASSETS

2,282,958

1,785,557

CAPITAL AND RESERVES

Called up share capital

18

1,000

1,000

Retained earnings

19

2,281,958

1,784,557

SHAREHOLDERS' FUNDS

2,282,958

1,785,557

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

M W Mewburn - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 July 2023

1,000

1,742,962

1,743,962

Changes in equity

Dividends

-

(30,000

)

(30,000

)

Total comprehensive income

-

71,595

71,595

Balance at 30 June 2024

1,000

1,784,557

1,785,557

Changes in equity

Dividends

-

(30,000

)

(30,000

)

Total comprehensive income

-

527,401

527,401

Balance at 30 June 2025

1,000

2,281,958

2,282,958

1.	STATUTORY INFORMATION

Sandsfield Leisure Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at Sandsfield Farm, Catwick Lane, Brandesburton, Driffield, East Yorkshire, YO25 8SB.

The principal activity of the company is running licenced restaurants, operating a holiday home park and caravan and lodge sales.

The presentational currency of the financial statements is Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The company's forecasts and projections, taking account of reasonably likely changes in trading performance, show that the company should be able to operate within the level of financial resources and facilities currently available to it.

The leisure sector has continued to experience contraction since the year end, with challenging trading conditions prevailing across the market.

The restaurants have experienced a modest improvement in performance post year end, despite reduced customer disposable income and increased wage costs. A significant road closure in the restaurant location continues to reduce footfall however, this was not unexpected and was built into the companies forecasts, with the directors comfortable with current results.

The directors, having taken into account the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Consequently they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 33.7.

Significant judgements and estimates

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

No key sources of estimation uncertainty are noted by management that have a significant effect on the amounts recognised in the financial statements.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

Tangible fixed assets

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

Freehold property

-

20% on cost, 5% on cost and 2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.

Financial instruments

Basic financial instruments are initially recognised at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. This is unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at the market rate of interest.

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.

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.

The assets of the scheme are held separately from those of the company in an independently administered fund.

Trade and other debtors

Trade and other debtors are initially recognised at the transaction price 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 case the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Impairment of financial assets

Financial assets, are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that have occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

Interest bearing borrowings

Interest-bearing borrowings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, interest-bearing borrowings are stated at amortised cost with any difference between the amount initially recognised and redemption value being recognised in the statement of comprehensive income over the period of the borrowings, together with any interest and fees payable, using the effective interest method.

Related parties

For the purposes of these financial statements, a party is considered to be related to the company if:

(i) the party has the ability, directly or indirectly, through one or more intermediaries, to control the company or exercise significant influence over the company in making financial and operating policy decisions, or has joint control over the company;

(ii) the company and the party are subject to common control;

(iii) the party is an associate of the company or a joint venture in which the company is a venture

(iv) the party is a member of key management personnel of the company or the company's parent, or a close family member of such an individual, or is an entity under the control, joint control or significant influence of such individuals;

(v) the party is a close family member of a party referred to in (i) or is an entity under the control, joint control or significant influence of such individuals; or

(vi) the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company.

(vii) the party, or any member of a group of which it is part, provides key management personnel services to the company or its parent.

Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

2025

2024

£

£

Caravan and chalet income

1,779,562

1,631,011

Caravan and lodge sales

2,945,904

2,667,720

Restaurant takings

1,995,104

1,921,551

Adventure golf

145,697

119,748

6,866,267

6,340,030

4.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

1,094,892

1,039,205

Social security costs

72,197

66,752

Other pension costs

15,193

15,804

1,182,282

1,121,761

The average number of employees during the year was as follows:

2025

2024

Administration

1

1

Caravan and pizza site staff

73

68

74

69

Director's emoluments are paid through another entity within the group.

2025

2024

£

£

Directors' remuneration

-

-

5.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

383,592

367,483

Auditors' remuneration

6,000

6,000

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Bank loan interest

24,891

31,523

Non bank interest on loans

293,576

323,010

Hire purchase

52,484

21,584

370,951

376,117

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

-

(3,661

)

Deferred tax

5,724

48,182

Tax on profit

5,724

44,521

UK corporation tax has been charged at 25% .

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2025

2024

£

£

Profit before tax

533,125

116,116

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

133,281

29,029

Effects of:

Expenses not deductible for tax purposes

895

3,466

Depreciation in excess of capital allowances

58,872

2,013

Adjustments to tax charge in respect of previous periods

-

(3,661

)

Group relief

(193,048

)

(34,508

)

Deferred tax

5,724

48,182

Total tax charge

5,724

44,521

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. In the year to 30 June 2025, deferred tax is charged at 25% (2024 - 25%).

8.

DIVIDENDS

2025

2024

£

£

Interim

30,000

30,000

9.	TANGIBLE FIXED ASSETS

Freehold

Adventure

Plant and

property

Golf

machinery

£

£

£

COST

At 1 July 2024

7,230,799

154,700

1,089,832

Additions

396,949

-

9,712

At 30 June 2025

7,627,748

154,700

1,099,544

DEPRECIATION

At 1 July 2024

1,154,985

22,810

213,427

Charge for year

231,091

8,008

83,003

At 30 June 2025

1,386,076

30,818

296,430

NET BOOK VALUE

At 30 June 2025

6,241,672

123,882

803,114

At 30 June 2024

6,075,814

131,890

876,405

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2024

616,964

96,495

9,188,790

Additions

13,241

-

419,902

At 30 June 2025

630,205

96,495

9,608,692

DEPRECIATION

At 1 July 2024

471,679

39,511

1,902,412

Charge for year

44,520

16,970

383,592

At 30 June 2025

516,199

56,481

2,286,004

NET BOOK VALUE

At 30 June 2025

114,006

40,014

7,322,688

At 30 June 2024

145,285

56,984

7,286,378

Included in cost of land and buildings is freehold land of £ 184,995 (2024 - £ 184,995 ) which is not depreciated.