Annesley_Leisure_Ltd_31_Mar_2026_companies_house_set_of

Annesley Leisure Limited

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	353,218		397,387
Investments	6	-		220,000
		353,218		617,387
Current assets
Stocks		4,000		5,798
Debtors	7	5,065		3,859
Cash at bank and in hand		27,188		400
		36,253		10,057
Creditors: amounts falling due within one year	8	(373,865	)	(370,938	)
Net current liabilities		(337,612	)	(360,881	)
Total assets less current liabilities		15,606		256,506
Creditors: amounts falling due after more than one year	9	(10,314	)	(23,773	)
Net assets		5,292		232,733
Capital and reserves
Called up share capital		35,000		35,000
Revaluation reserve		144,251		144,251
Profit and loss account		(173,959	)	53,482
Shareholders funds		5,292		232,733

For the year ending

31 March 2026

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

10 July 2026

, and are signed on behalf of the board by:

Mr D Reynolds

Director

Company registration number:

02973178

Annesley Leisure Limited

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

4 Enterprise Court

Downmill Road

Bracknell

Berkshire

RG12 1QS

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

In accordance with the government regulations introduced due to the Corona virus the company has been required to close for long periods of time during the year ended 31 March 2021. This has impacted the financial results of the company but due to the assistance from central and local government the company has been able to continue as a going concern so consider this to be the appropriate approach for the preparation of these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

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

Land and buildings	over remaining term of lease
Fixtures and fittings	10% on reducing balance
Motor vehicles	25% straight line
Office equipment	33% straight line

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.

All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

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 stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

26.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 1 April 2025	479,948	684,554		1,164,502
Disposals	-	(30,890	)	(30,890	)
At 31 March 2026	479,948	653,664		1,133,612
Depreciation
At 1 April 2025	247,605	519,510		767,115
Charge	8,117	14,332		22,449
Disposals	-	(9,170	)	(9,170	)
At 31 March 2026	255,722	524,672		780,394
Carrying amount
At 31 March 2026	224,226	128,992		353,218
At 31 March 2025	232,343	165,044		397,387

6 Investments

	Shares in group undertakings and participating interests
	£
Cost
At 1 April 2025	220,000
Disposals	(220,000	)
At 31 March 2026	-
Impairment
At 1 April 2025 and 31 March 2026	-
Carrying amount
At 31 March 2026	-
At 31 March 2025	220,000

7 Debtors

	2026	2025
	£	£
Trade debtors	1,237	183
Other debtors	3,828	3,676
	5,065	3,859

8 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,420	27,895
Trade creditors	29,929	14,175
Taxation and social security	24,866	36,111
Other creditors	313,650	292,757
	373,865	370,938

The bank loans are secured by way of a fixed and floating charge over the assets of the company.

9 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	10,314		23,773

The bank loans are secured by way of a fixed and floating charge over the assets of the company.