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Registered number: 01298989










BOB POTTER LEISURE LIMITED










CONSOLIDATED ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

 
BOB POTTER LEISURE LIMITED
 
 
COMPANY INFORMATION


Directors
B V Potter (resigned 16 December 2025)
M J Rothwell (appointed 26 June 2025)




Registered number
01298989



Registered office
Lakeside International Hotel
Wharf Road

Frimley Green

Camberley

Surrey

GU16 6JR




Trading Address
Lakeside International Hotel
Wharf Road

Frimley Green

Camberley

Surrey

GU16 6JR






Independent auditors
Shaw Gibbs (Audit) Limited
Statutory Auditors

Wey Court West

Union Road

Farnham

Surrey

GU9 7PT





 
BOB POTTER LEISURE LIMITED
 

CONTENTS



Page
Group Strategic Report
 
1 - 2
Directors' Report
 
3 - 4
Independent Auditors' Report
 
5 - 8
Consolidated Statement of Comprehensive Income
 
9
Consolidated Statement of Financial Position
 
10 - 11
Company Statement of Financial Position
 
12 - 13
Consolidated Statement of Changes in Equity
 
14
Company Statement of Changes in Equity
 
15
Consolidated Statement of Cash Flows
 
16 - 17
Consolidated Analysis of Net Debt
 
18
Notes to the Financial Statements
 
19 - 37


 
BOB POTTER LEISURE LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2025

Introduction
 
The principle activities of the group were:
• Operation of The Lakeside International Hotel as a fully operational 99-bedroom 3-star hotel
• Operation of both Potters International Hotel and Lakeside Continental Hotel under Home Office Contracts
           on a rolling monthly basis
Operation of The Lakeside Country Club as a large event venue for Darts, Asian Weddings, potential
           sporting events and large corporate events
Operation of Grove Farm Caravan Park
Potters Steakhouse remains closed, but with leased land for storage and site office for local businesses. It
           is not envisaged to reopen this operation for the foreseeable future

Business review
 
The overall group results for the year show a profit of £1,215,400 after tax (2024 - £1,425,731).
Lakeside Country club continued to generate revenue from Darts tournaments, Asian Wedding events, graduations and corporate events.
Potters International and Lakeside Continental have continued to successfully operate under Home Office contracts.
Lakeside International Hotel continues to operate on a full-service basis, with continued plans in place to improve commercial performance.

Principal risks and uncertainties
 
The principle commercial risk to the group is withdrawal of the ongoing Home Office contracts, although we do not see that being necessary in the short term. However, capital expenditure requirement to reinstate these properties to full-service hotels in the event of the Home Office Contracts expiring would not be commercially viable.
Commitment continues to be made in significant online marketing for both The Lakeside International Hotel and The Lakeside Country Club, and whilst positive results of this work are already evident, we are not helped by continued contraction of consumer confidence due to worldwide events beyond our control.

Financial key performance indicators
 
The group continues to carefully monitor its turnover and margins, and full and detailed budgets are now in place for all ongoing operational assets. Improvement of annual occupancy of The Lakeside International and development of events at Lakeside Country Club remain absolute priority.
Significant revenue generation and cost management activities remain the key management focus, fully supported by The Board and all senior operational management.
Production of detailed monthly MI packs is fully in place, containing measurement of all necessary KPI’s.

Page 1

 
BOB POTTER LEISURE LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025

Other key performance indicators
 
Principal attention is now being applied to:
• Payroll management activity and control, including outsourcing on various hotel functions
• Full statutory compliance across all areas of the operations
• Staff welfare and employee satisfaction
• Enhanced hospitality and service standards


This report was approved by the board and signed on its behalf.






M J Rothwell
Director

Date: 28 July 2026

Page 2

 
BOB POTTER LEISURE LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025

The directors present their report and the financial statements for the year ended 31 July 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments 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 Group 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 the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation and minority interests, amounted to £1,123,923 (2024 - £1,396,542).

No dividend has been recommended (2024: £Nil).

Directors

The directors who served during the year were:

B V Potter (resigned 16 December 2025)
M J Rothwell (appointed 26 June 2025)

Future developments

The directors have continued to invest in upgrading both the groups hotels and leisure facilities and they believe  that they will continue to remain competitive in the leisure industry and will continue to attract new and repeat customers to their leisure facilities.

Page 3

 
BOB POTTER LEISURE LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The auditorsShaw Gibbs (Audit) Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 







M J Rothwell
Director

Date: 28 July 2026

Page 4

 
BOB POTTER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BOB POTTER LEISURE LIMITED
 

Opinion


We have audited the financial statements of Bob Potter Leisure Limited (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 July 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe 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 Group's and of the parent Company's affairs as at 31 July 2025 and of the Group's 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 Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 Group's or the parent 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.


Page 5

 
BOB POTTER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BOB POTTER LEISURE LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur 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. 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 course of 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.


Opinion 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 Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report 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 Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company 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.


Page 6

 
BOB POTTER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BOB POTTER LEISURE LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, 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 is 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 Group's and the parent 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 Group or the parent 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 an Auditors' Report 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 Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that 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.
We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. 
Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and reviewing legal invoices. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.


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 Auditors' Report.


Page 7

 
BOB POTTER LEISURE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BOB POTTER LEISURE LIMITED (CONTINUED)


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 2006Our 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 an Auditors' Report 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.







Mr Stephen Morgan FCA (Senior Statutory Auditor)
for and on behalf of
Shaw Gibbs (Audit) Limited
Statutory Auditors
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

29 July 2026
Page 8

 
BOB POTTER LEISURE LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2025

2025
2024
Note
£
£

  

Turnover
 4 
4,987,693
5,196,220

Cost of sales
  
(1,327,042)
(1,373,857)

Gross profit
  
3,660,651
3,822,363

Administrative expenses
  
(2,637,742)
(2,296,546)

Other operating income
 5 
167,244
122,068

Operating profit
 6 
1,190,153
1,647,885

Interest receivable and similar income
 10 
351,089
289,764

Interest payable and expenses
 11 
(892)
(2,501)

Profit before taxation
  
1,540,350
1,935,148

Tax on profit
 12 
(415,516)
(509,417)

Profit for the year
  
1,124,834
1,425,731

Profit for the year attributable to:
  

Non-controlling interests
  
911
29,189

Owners of the parent Company
  
1,123,923
1,396,542

  
1,124,834
1,425,731

Total comprehensive income for the year attributable to:
  

Non-controlling interest
  
911
29,189

Owners of the parent Company
  
1,123,923
1,396,542

  
1,124,834
1,425,731

There were no recognised gains and losses for 2025 or 2024 other than those included in the consolidated statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 19 to 37 form part of these financial statements.

Page 9

 
BOB POTTER LEISURE LIMITED
REGISTERED NUMBER: 01298989

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 13 
4,633,189
4,828,237

Investment property
 15 
775,884
788,034

  
5,409,073
5,616,271

Current assets
  

Stocks
 16 
31,607
36,433

Debtors: amounts falling due within one year
 17 
850,999
656,221

Cash at bank and in hand
 18 
14,254,355
13,548,438

  
15,136,961
14,241,092

Creditors: amounts falling due within one year
 19 
(590,773)
(1,010,784)

Net current assets
  
 
 
14,546,188
 
 
13,230,308

Total assets less current liabilities
  
19,955,261
18,846,579

Provisions for liabilities
  

Deferred taxation
 21 
(106,686)
(122,838)

  
 
 
(106,686)
 
 
(122,838)

Net assets excluding pension asset
  
19,848,575
18,723,741

Net assets
  
19,848,575
18,723,741


Capital and reserves
  

Called up share capital 
 22 
100
100

Other reserves
  
578
578

Profit and loss account
  
19,691,975
18,568,052

Equity attributable to owners of the parent Company
  
19,692,653
18,568,730

Non-controlling interests
  
155,922
155,011

  
19,848,575
18,723,741


Page 10

 
BOB POTTER LEISURE LIMITED
REGISTERED NUMBER: 01298989
    
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






M J Rothwell
Director

Date: 28 July 2026

The notes on pages 19 to 37 form part of these financial statements.

Page 11

 
BOB POTTER LEISURE LIMITED
REGISTERED NUMBER: 01298989

COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 13 
4,593,407
4,784,034

Investments
 14 
662,377
662,377

Investment property
 15 
398,425
398,425

  
5,654,209
5,844,836

Current assets
  

Stocks
 16 
31,607
36,433

Debtors: amounts falling due within one year
 17 
2,158,561
1,693,246

Cash at bank and in hand
 18 
12,804,250
12,373,594

  
14,994,418
14,103,273

Creditors: amounts falling due within one year
 19 
(503,481)
(921,105)

Net current assets
  
 
 
14,490,937
 
 
13,182,168

Total assets less current liabilities
  
20,145,146
19,027,004

  

Provisions for liabilities
  

Deferred taxation
 21 
(104,372)
(120,524)

  
 
 
(104,372)
 
 
(120,524)

Net assets
  
20,040,774
18,906,480

Page 12

 
BOB POTTER LEISURE LIMITED
REGISTERED NUMBER: 01298989
    
COMPANY STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2025

2025
2024
Note
£
£


Capital and reserves
  

Called up share capital 
 22 
100
100

Other reserves
  
578
578

Profit and loss account brought forward
  
18,905,802
17,587,994

Profit for the year
  
1,134,294
1,317,808

Profit and loss account carried forward
  
20,040,096
18,905,802

  
20,040,774
18,906,480


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






M J Rothwell
Director

Date: 28 July 2026

The notes on pages 19 to 37 form part of these financial statements.

Page 13

 
BOB POTTER LEISURE LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025


Called up share capital
Other reserves
Profit and loss account
Equity attributable to owners of parent Company
Total equity

£
£
£
£
£


At 1 August 2023
100
578
17,171,510
17,172,188
17,172,188


Comprehensive income for the year

Profit for the year
-
-
1,396,542
1,396,542
1,396,542
Total comprehensive income for the year
-
-
1,396,542
1,396,542
1,396,542



At 1 August 2024
100
578
18,568,052
18,568,730
18,568,730


Comprehensive income for the year

Profit for the year
-
-
1,123,923
1,123,923
1,123,923
Total comprehensive income for the year
-
-
1,123,923
1,123,923
1,123,923


At 31 July 2025
100
578
19,691,975
19,692,653
19,692,653


The notes on pages 19 to 37 form part of these financial statements.

Page 14

 
BOB POTTER LEISURE LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025


Called up share capital
Other reserves
Profit and loss account
Total equity

£
£
£
£


At 1 August 2023
100
578
17,587,994
17,588,672


Comprehensive income for the year

Profit for the year
-
-
1,317,808
1,317,808
Total comprehensive income for the year
-
-
1,317,808
1,317,808



At 1 August 2024
100
578
18,905,802
18,906,480


Comprehensive income for the year

Profit for the year
-
-
1,134,294
1,134,294


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
1,134,294
1,134,294


Total transactions with owners
-
-
-
-


At 31 July 2025
100
578
20,040,096
20,040,774


The notes on pages 19 to 37 form part of these financial statements.

Page 15

 
BOB POTTER LEISURE LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
1,124,834
1,425,731

Adjustments for:

Depreciation of tangible assets
251,281
248,045

Impairments of fixed assets
14,150
8,086

Interest paid
892
2,500

Interest received
(351,089)
(289,764)

Taxation charge
415,516
509,417

Decrease in stocks
4,826
1,303

(Increase) in debtors
(194,778)
(184,510)

Increase in creditors
5,819
20,735

Corporation tax (paid)
(857,500)
(124,818)

Net cash generated from operating activities

413,951
1,616,725


Cash flows from investing activities

Purchase of intangible fixed assets
-
(152,374)

Purchase of tangible fixed assets
(56,231)
-

Purchase of investment properties
(2,000)
(12,000)

Interest received
351,089
289,764

HP interest paid
-
(68)

Net cash from investing activities

292,858
125,322
Page 16

 
BOB POTTER LEISURE LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025


2025
2024

£
£



Cash flows from financing activities

Repayment of/new finance leases
-
(43,001)

Interest paid
(892)
(2,432)

Net cash used in financing activities
(892)
(45,433)

Net increase in cash and cash equivalents
705,917
1,696,614

Cash and cash equivalents at beginning of year
13,548,438
11,851,824

Cash and cash equivalents at the end of year
14,254,355
13,548,438


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
14,254,355
13,548,438

14,254,355
13,548,438


The notes on pages 19 to 37 form part of these financial statements.

Page 17

 
BOB POTTER LEISURE LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 JULY 2025




At 1 August 2024
Cash flows
At 31 July 2025
£

£

£

Cash at bank and in hand

13,548,438

705,917

14,254,355


13,548,438
705,917
14,254,355

The notes on pages 19 to 37 form part of these financial statements.

Page 18

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

1.


General information

Bob Potter Leisure Limited (01298989) is a private company limited by shares and incorporated in England & Wales. Its registered office is 56 Wharf Road, Frimley Green, Camberley, Surrey, GU16 6PW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The presentation currenct used in GBP and amounts have been rounded to the nearest £.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of Financial Position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.
In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 August 2014.

Page 19

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that 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.

 
2.6

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Group in independently administered funds.

Page 20

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 21

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, in line with the percentages listed below.

Depreciation is provided on the following basis:

Freehold property
-
2% straight line
Leasehold Property
-
2% straight line
Plant & machinery
-
10% and 15% reducing balance
Motor vehicles
-
25% reducing balance
Office equipment
-
15% reducing balance
Floating restaurant
-
15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.10

Investment property

Investment properties are carried at their fair value as determined annually by the director and adjusted for write downs as deemed necessary. No depreciation is provided. Changes in fair value are recognised in the consolidated statement of comprehensive income.

 
2.11

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Group shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Consolidated Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Page 22

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

 
2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.13

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.17

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement
Page 23

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)

of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

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 Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Tangible fixed assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing the asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual values consider such things as future market conditions, the remaining life of the asset and projected disposal values.
The company's subsidiary R.H.F Potter & Sons Limited owns land and a number of static caravans. The  static caravans and the land on which they reside have been classed as investment properties on the basis that they are held to earn rental income. Both the land and static caravans have been valued on an  open market for existing use basis. 

Page 24

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

4.


Turnover

2025
2024
£
£

Hotel income and rent receivable
4,950,439
5,156,903

Caravan park income
37,254
39,317

4,987,693
5,196,220


All turnover arose within the United Kingdom.


5.


Other operating income

2025
2024
£
£

Other operating income
11,155
2,707

Net rents receivable
156,089
119,361

167,244
122,068



6.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation
251,279
237,815


7.


Auditors' remuneration

During the year, the Group obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the consolidated and parent Company's financial statements
31,975
18,340

Page 25

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

8.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Wages and salaries
1,047,465
984,987
996,247
860,323

Social security costs
65,766
83,577
65,766
71,042

Cost of defined contribution scheme
13,022
13,364
13,022
11,850

1,126,253
1,081,928
1,075,035
943,215


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2025
        2024
        2025
        2024
            No.
            No.
            No.
            No.









Staff full and part time
-
44
-
41


9.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
159,170
67,080



10.


Interest receivable

2025
2024
£
£


Other interest receivable
351,089
289,764

Page 26

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

11.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
-
42

Finance leases and hire purchase contracts
-
68

Other interest payable
892
2,391

892
2,501


12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
431,668
451,130

Adjustments in respect of previous periods
-
20,609


Total current tax
431,668
471,739

Deferred tax


Origination and reversal of timing differences
(16,152)
37,678

Total deferred tax
(16,152)
37,678


Taxation on profit on ordinary activities
415,516
509,417
Page 27

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
1,540,350
1,935,149


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25/19%)
385,088
483,787

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
7,930
1,614

Capital allowances for year in excess of depreciation
45,234
19,586

Utilisation of tax losses
(6,584)
(57,125)

Provision movement
-
(285)

Deferred tax
(16,152)
37,677

Capital items expensed
-
3,556

Adjustments in respect of previous periods
-
20,607

Total tax charge for the year
415,516
509,417


Factors that may affect future tax charges

The group has taxable losses of £91,240 (2024: £104,032) which can be relieved against future profits of the group.  

Page 28
 


 
BOB POTTER LEISURE LIMITED


 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025


13.


Tangible fixed assets


Group







Freehold property
L/Term Leasehold Property
Plant & machinery
Motor vehicles
Office equipment
Other fixed assets
Total

£
£
£
£
£
£
£



Cost or valuation


At 1 August 2024
3,839,338
3,996,858
3,046,846
283,516
1,565,599
51,173
12,783,330


Additions
-
-
56,231
-
-
-
56,231



At 31 July 2025

3,839,338
3,996,858
3,103,077
283,516
1,565,599
51,173
12,839,561



Depreciation


At 1 August 2024
1,670,064
1,970,797
2,487,257
243,224
1,534,668
49,083
7,955,093


Charge for the year on owned assets
68,392
79,270
88,592
10,072
4,639
314
251,279



At 31 July 2025

1,738,456
2,050,067
2,575,849
253,296
1,539,307
49,397
8,206,372



Net book value



At 31 July 2025
2,100,882
1,946,791
527,228
30,220
26,292
1,776
4,633,189



At 31 July 2024
2,169,274
2,026,061
559,589
40,292
30,931
2,090
4,828,237

Page 29
 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

           13.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
2,100,882
2,169,274

Long leasehold
1,946,791
2,026,062

4,047,673
4,195,336


The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:





Page 30
 


 
BOB POTTER LEISURE LIMITED


 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

           13.Tangible fixed assets (continued)



Company







Freehold property
L/Term Leasehold Property
Plant & machinery
Motor vehicles
Office equipment
Other fixed assets
Total

£
£
£
£
£
£
£

Cost or valuation


At 1 August 2024
3,839,338
3,996,858
2,977,447
283,516
1,565,599
51,173
12,713,931


Additions
-
-
56,231
-
-
-
56,231



At 31 July 2025

3,839,338
3,996,858
3,033,678
283,516
1,565,599
51,173
12,770,162



Depreciation


At 1 August 2024
1,670,064
1,970,797
2,462,060
243,224
1,534,668
49,083
7,929,896


Charge for the year on owned assets
68,392
79,270
84,172
10,072
4,639
314
246,859



At 31 July 2025

1,738,456
2,050,067
2,546,232
253,296
1,539,307
49,397
8,176,755



Net book value



At 31 July 2025
2,100,882
1,946,791
487,446
30,220
26,292
1,776
4,593,407



At 31 July 2024
2,169,274
2,026,061
515,387
40,292
30,931
2,090
4,784,035

Page 31
 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

           13.Tangible fixed assets (continued)





The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
2,100,882
2,169,274

Long leasehold
1,946,791
2,026,062

4,047,673
4,195,336


The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:





Page 32

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

14.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2024
662,377



At 31 July 2025
662,377





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

R.H.F Potter & Sons Limited
United Kingdom
Caravan site management
Ordinary
67%


15.


Investment property

Group


Freehold investment property

£



Valuation


At 1 August 2024
788,034


Additions at cost
2,000


Surplus on revaluation
(14,150)



At 31 July 2025
775,884

The 2025 valuations were made by the director, on an open market value for existing use basis.




Page 33

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

16.


Stocks

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Finished goods
31,607
36,433
31,607
36,433



17.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Trade debtors
5,229
15,757
5,229
9,232

Amounts owed by group undertakings
-
-
1,312,087
1,059,150

Other debtors
582,447
387,247
581,641
386,450

Prepayments and accrued income
263,323
253,217
259,604
238,414

850,999
656,221
2,158,561
1,693,246



18.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
14,254,355
13,548,438
12,804,250
12,373,594



19.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Trade creditors
170,336
227,443
115,298
156,705

Amounts owed to group undertakings
-
-
-
290

Corporation tax
27,561
453,393
27,561
453,393

Other taxation and social security
203,774
164,295
203,774
164,295

Other creditors
10,859
9,470
10,855
9,470

Accruals and deferred income
178,243
156,183
145,993
136,952

590,773
1,010,784
503,481
921,105


Page 34

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

20.


Financial instruments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Financial assets

Financial assets measured at amortised cost
14,715,650
13,977,870
13,262,529
12,795,703


Financial liabilities

Financial liabilities measured at amortised cost
(176,421)
(236,913)
126,151
166,175


Financial assets and liabilities are measured at amortised cost.  Financial assets is made up of bank, trade debtors and other debtors.  Financial liabiliites are made up of bank loans, trade creditors, other creditors and finance leases.


21.


Deferred taxation


Group



2025
2024


£

£






At beginning of year
(122,838)
(85,161)


Charged to profit or loss
16,152
(37,677)



At end of year
(106,686)
(122,838)

Page 35

 
BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
 
21.Deferred taxation (continued)

Company


2025
2024


£

£






At beginning of year
(120,524)
(82,847)


Charged to profit or loss
16,152
(37,677)



At end of year
(104,372)
(120,524)

The provision for deferred taxation is made up as follows:

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Accelerated capital allowances
(106,686)
(122,838)
(104,372)
(120,524)

(106,686)
(122,838)
(104,372)
(120,524)

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BOB POTTER LEISURE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

22.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares shares of £1.00 each
100
100



23.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £13,022 (2024: £13,364). Contributions totalling £nil (2024: £Nil) were payable to the fund at the reporting date and are included in creditors.


24.


Transactions with directors

At the year end Mr R R Potter OBE Estate owed the company £386,519 (2024 - £261,932). The loan was interest free with no fixed date for repayment. 
At year end Mrs Barbara Potter owed the company £56,468 (2024 - £Nil).


25.


Controlling party

The group was under the control of Mr R R Potter OBE Estate and Mrs B V Potter.

 
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