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Company No: 12949636 (England and Wales)

# ACM LEISURE LIMITED

### Unaudited Financial Statements
For the financial year ended 28 November 2025
Pages for filing with the registrar

ACM LEISURE LIMITED

## Unaudited Financial Statements

For the financial year ended 28 November 2025

Contents

ACM LEISURE LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 28 November 2025
ACM LEISURE LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 28 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 169,725 |  | 197,625
Tangible assets | 4 | 743,327 |  | 871,048
Investments | 5 | 0 |  | 100
|  | 913,052 |  | 1,068,773
Current assets |  |  |  |
Stocks |  | 73,597 |  | 50,991
Debtors | 6 | 1,138,065 |  | 324,971
Cash at bank and in hand |  | 221,834 |  | 223,007
|  | 1,433,496 |  | 598,969
Creditors: amounts falling due within one year | 7 | ( 1,252,727) |  | ( 1,444,702)
Net current assets/(liabilities) |  | 180,769 |  | (845,733)
Total assets less current liabilities |  | 1,093,821 |  | 223,040
Provision for liabilities |  | ( 100,124) |  | ( 130,079)
Net assets |  | 993,697 |  | 92,961
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 993,597 |  | 92,861
Total shareholder's funds |  | 993,697 |  | 92,961

For the financial year ending 28 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of ACM Leisure Limited (registered number: 12949636) were approved and authorised for issue by the Board of Directors on 13 July 2026. They were signed on its behalf by:

Henry Charles Moreton Director |

ACM LEISURE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 November 2025
ACM LEISURE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

ACM Leisure Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Studio 5, Rowditch Business Centre, 282 Uttoxeter New Road, Derby, DE22 3LN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Fixtures and fittings | 20 % reducing balance
Office equipment | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### 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.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 13 |  | 13

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 29 November 2024 | 279,000 |  | 279,000
At 28 November 2025 | 279,000 |  | 279,000
Accumulated amortisation |  |  |
At 29 November 2024 | 81,375 |  | 81,375
Charge for the financial year | 27,900 |  | 27,900
At 28 November 2025 | 109,275 |  | 109,275
Net book value |  |  |
At 28 November 2025 | 169,725 |  | 169,725
At 28 November 2024 | 197,625 |  | 197,625

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 29 November 2024 | 357,654 |  | 664,124 |  | 890 |  | 72,570 |  | 20,794 |  | 1,116,032
Additions | 0 |  | 77,102 |  | 0 |  | 2,859 |  | 1,436 |  | 81,397
Disposals | 0 |  | ( 134,034) |  | 0 |  | 0 |  | 0 |  | ( 134,034)
At 28 November 2025 | 357,654 |  | 607,192 |  | 890 |  | 75,429 |  | 22,230 |  | 1,063,395
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 29 November 2024 | 29,173 |  | 187,953 |  | 320 |  | 21,681 |  | 5,857 |  | 244,984
Charge for the financial year | 7,153 |  | 100,383 |  | 114 |  | 8,678 |  | 3,123 |  | 119,451
Disposals | 0 |  | ( 44,367) |  | 0 |  | 0 |  | 0 |  | ( 44,367)
At 28 November 2025 | 36,326 |  | 243,969 |  | 434 |  | 30,359 |  | 8,980 |  | 320,068
Net book value |  |  |  |  |  |  |  |  |  |  |
At 28 November 2025 | 321,328 |  | 363,223 |  | 456 |  | 45,070 |  | 13,250 |  | 743,327
At 28 November 2024 | 328,481 |  | 476,171 |  | 570 |  | 50,889 |  | 14,937 |  | 871,048

#### 5. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 29 November 2024 | 100
Disposals | ( 100)
At 28 November 2025 | 0
Carrying value at 28 November 2025 | 0
Carrying value at 28 November 2024 | 100

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | 2,300
Amounts owed by Group undertakings | 19,953 |  | 4,687
Amounts owed by directors | 53,225 |  | 44,036
Prepayments and accrued income | 830,714 |  | 30,273
Other debtors | 234,173 |  | 243,675
| 1,138,065 |  | 324,971

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 16,654 |  | 80,016
Amounts owed to Parent undertakings | 1,018,984 |  | 1,218,555
Other loans | 17,453 |  | 0
Accruals | 16,865 |  | 12,963
Taxation and social security | 115,409 |  | 52,890
Other creditors | 67,362 |  | 80,278
| 1,252,727 |  | 1,444,702

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 9. Related party transactions

Transactions with owners holding a participating interest in the entity

No interest has been charged on these balances and there are no fixed dates for repayment.
The company has taken the exemption in Section 1AC.35 of FRS102 from disclosing related party transactions with 100% owned group companies.

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed to the company by the Director | 53,225 |  | 44,036

During the year the directors maintained a current account with the Company. Amounts advanced during the period totalled £14,317 (2024: £115,814) and amounts repaid totalled £6,965 (2024: £98,246). Interest of £1,837 (2024: £564) was charged on the loan at the HMRC approved rate and there are no fixed repayment terms.