REGISTERED NUMBER: 02866701 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE MEGACENTRE RAYLEIGH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L V Cantle

P Goldsmith

S W Williamson

REGISTERED OFFICE:

7-9 Brook Road

Rayleigh

Essex

SS6 7UT

REGISTERED NUMBER:

02866701 (England and Wales)

ACCOUNTANTS:

Connah Goldsworthy

Chartered Certified Accountants

First Floor East Suite

Cottis House

Locks Hill

Rochford

Essex

SS4 1BB

FIXED ASSETS

Tangible assets

4

127,141

105,653

CURRENT ASSETS

Stocks

5

3,250

3,065

Debtors

6

21,916

16,464

Cash at bank and in hand

128,950

107,703

154,116

127,232

CREDITORS

Amounts falling due within one year

7

163,884

142,744

NET CURRENT LIABILITIES

(9,768

)

(15,512

)

TOTAL ASSETS LESS CURRENT LIABILITIES

117,373

90,141

CREDITORS

Amounts falling due after more than one year

8

71,107

6,723

NET ASSETS

46,266

83,418

CAPITAL AND RESERVES

Called up share capital

1,100,000

1,100,000

Retained earnings

(1,053,734

)

(1,016,582

)

SHAREHOLDERS' FUNDS

46,266

83,418

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 directors acknowledge their 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 Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

S W Williamson - Director

P Goldsmith - Director

1.	STATUTORY INFORMATION

The Megacentre Rayleigh Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Changes in accounting policies

The directors have reviewed the method of depreciation previously applied and concluded that it should be amended so as to ensure that assets were written off over their useful estimated life.

Turnover

Turnover represents the net received sales of goods and provision of recreational facilities, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant & equipment

-

15% on cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 73 (2024 - 60 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant &

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

714,219

271,044

385,508

14,585

1,385,356

Additions

35,048

-

8,984

-

44,032

Disposals

-

-

-

(11,826

)

(11,826

)

At 30 September 2025

749,267

271,044

394,492

2,759

1,417,562

DEPRECIATION

At 1 October 2024

676,626

213,349

376,079

13,649

1,279,703

Charge for year

7,325

10,894

3,809

516

22,544

Eliminated on disposal

-

-

-

(11,826

)

(11,826

)

At 30 September 2025

683,951

224,243

379,888

2,339

1,290,421

NET BOOK VALUE

At 30 September 2025

65,316

46,801

14,604

420

127,141

At 30 September 2024

37,593

57,695

9,429

936

105,653

5.

STOCKS

30.9.25

30.9.24

£

£

Stocks

3,250

3,065

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

7,549

3,781

Other debtors

72

-

Prepayments

14,295

12,683

21,916

16,464

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank Loan

36,076

10,648

Trade creditors

13,129

10,547

Amounts owed to group undertakings

22,072

21,863

Social security and other taxes

10,299

6,123

VAT

15,711

20,585

Accruals and deferred income

66,597

72,978

163,884

142,744

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

29,037

6,723

Bank loans - 2-5 years

42,070

-

71,107

6,723

9.	SECURED DEBTS

The bank overdraft is secured by a personal guarantee by one of the company's directors, L Cantle.

10.	RELATED PARTY DISCLOSURES

At the year end the company owed a balance of £22,072 (2024 - £21,863) to its parent undertaking, Active Christian Trust.

During the year the company paid £120,000 (2024 - £120,000) to Active Christian Trust for rent of the premises from which it operates.

11.	ULTIMATE CONTROLLING PARTY

Active Christian Trust, a charity registered with the Charity Commission under number 1015452 is the ultimate controlling party.