REGISTERED NUMBER: NI656682 (Northern Ireland)

RNS LEISURE LTD

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Richard Nigel Scott

REGISTERED OFFICE:

10 Northland Row

Dungannon

Tyrone

BT71 6DN

REGISTERED NUMBER:

NI656682 (Northern Ireland)

ACCOUNTANTS:

Cooper Parry Advisory Limited

Unit 7 Dyehouse

Linen Green

Dungannon

Co. Tyrone

BT71 7HB

NON-CURRENT ASSETS

Intangible assets

5

68,250

89,250

Property, plant and equipment

6

121,260

144,307

189,510

233,557

CURRENT ASSETS

Inventories

11,480

7,548

Receivables: amounts falling due within one year

7

24,558

31,398

Cash at bank and in hand

24,273

22,985

60,311

61,931

PAYABLES

Amounts falling due within one year

8

(477,405

)

(496,788

)

NET CURRENT LIABILITIES

(417,094

)

(434,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(227,584

)

(201,300

)

PAYABLES

Amounts falling due after more than one year

9

-

(14,999

)

NET LIABILITIES

(227,584

)

(216,299

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(227,684

)

(216,399

)

(227,584

)

(216,299

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 January 2026 and were signed by:

Richard Nigel Scott - Director

1.	STATUTORY INFORMATION

RNS Leisure Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Property, plant and equipment

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

Plant and machinery

-

33% straight line

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% straight line

Inventories

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

Cash flow statement

The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks and bank

overdrafts. Bank overdrafts are shown within current liabilities.

Share capital

Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new

ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 38 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

210,000

AMORTISATION

At 1 October 2024

120,750

Amortisation for year

21,000

At 30 September 2025

141,750

NET BOOK VALUE

At 30 September 2025

68,250

At 30 September 2024

89,250

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

2,121

332,214

15,701

3,024

353,060

DEPRECIATION

At 1 October 2024

1,796

194,291

10,793

1,873

208,753

Charge for year

325

20,688

1,227

807

23,047

At 30 September 2025

2,121

214,979

12,020

2,680

231,800

NET BOOK VALUE

At 30 September 2025

-

117,235

3,681

344

121,260

At 30 September 2024

325

137,923

4,908

1,151

144,307

7.

RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

-

21,938

Other debtors

24,558

9,460

24,558

31,398

8.

PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Bank loans and overdrafts

129,619

84,545

Trade payables

62,681

87,044

Taxation and social security

58,566

60,894

Other payables

226,539

264,305

477,405

496,788

9.

PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR

30/9/25

30/9/24

£

£

Bank loans

-

14,999

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end a balance of £15,486 was due to the company by the director in respect of monies advanced by the company.