Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 04597011 Mr Stephen Scott Mrs Monique Scott 22 Investment Management Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04597011 2025-01-31 04597011 2026-01-31 04597011 2025-02-01 2026-01-31 04597011 frs-core:CurrentFinancialInstruments 2026-01-31 04597011 frs-core:ComputerEquipment 2026-01-31 04597011 frs-core:ComputerEquipment 2025-02-01 2026-01-31 04597011 frs-core:ComputerEquipment 2025-01-31 04597011 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 04597011 frs-core:FurnitureFittings 2026-01-31 04597011 frs-core:FurnitureFittings 2025-02-01 2026-01-31 04597011 frs-core:FurnitureFittings 2025-01-31 04597011 frs-core:OtherResidualIntangibleAssets 2026-01-31 04597011 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 04597011 frs-core:OtherResidualIntangibleAssets 2025-01-31 04597011 frs-core:PlantMachinery 2026-01-31 04597011 frs-core:PlantMachinery 2025-02-01 2026-01-31 04597011 frs-core:PlantMachinery 2025-01-31 04597011 frs-core:CapitalRedemptionReserve 2026-01-31 04597011 frs-core:ShareCapital 2026-01-31 04597011 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04597011 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04597011 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04597011 frs-bus:SmallEntities 2025-02-01 2026-01-31 04597011 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 04597011 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04597011 1 2025-02-01 2026-01-31 04597011 frs-core:UnlistedNon-exchangeTraded 2026-01-31 04597011 frs-core:UnlistedNon-exchangeTraded 2025-01-31 04597011 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 04597011 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 04597011 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 04597011 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 04597011 frs-bus:Director1 2025-02-01 2026-01-31 04597011 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04597011 frs-countries:EnglandWales 2025-02-01 2026-01-31 04597011 2024-01-31 04597011 2025-01-31 04597011 2024-02-01 2025-01-31 04597011 frs-core:CurrentFinancialInstruments 2025-01-31 04597011 frs-core:CapitalRedemptionReserve 2025-01-31 04597011 frs-core:ShareCapital 2025-01-31 04597011 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04597011
UK Premier Leisure Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
UK Premier Leisure Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
UK Premier Leisure Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04597011

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 19,629 |  | -
Tangible Assets | 5 |  | 1,471 |  | 2,658
|  |  | 21,100 |  | 2,658
CURRENT ASSETS
Debtors | 7 | 1,271,327 |  | 1,078,660 |
Cash at bank and in hand |  | 1,385,446 |  | 1,123,238 |
|  | 2,656,773 |  | 2,201,898 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,964,814 ) |  | (1,664,567 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 691,959 |  | 537,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 713,059 |  | 539,989
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (368 ) |  | (665 )
NET ASSETS |  |  | 712,691 |  | 539,324
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50,000 |  | 50,000
Capital redemption reserve |  |  | 194,000 |  | 194,000
Profit and Loss Account |  |  | 468,691 |  | 295,324
SHAREHOLDERS' FUNDS |  |  | 712,691 |  | 539,324

Page 1
Page 2
UK Premier Leisure Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Scott Director
23 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
UK Premier Leisure Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
UK Premier Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04597011 . The registered office is Unit 6 Brookland House, Yeomanry Road,Battlefield Enterprise Park, Shrewsbury, SY1 3EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue on a bookings basis when:

- the amount of revenue can be reliably measured;

- it is probable that future economic benefits will flow to the entity; and

- specific criteria have been met for each of the company's activities.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprising software development are amortised to the profit and loss account over an estimated economic life of 5 years from the date of first use.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33.3% straight line

2.5. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including
transaction costs) and subsequently held at amortised cost, where the difference is considered to be material, less any impairment.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
UK Premier Leisure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 9)
9 9
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | -
Additions | 19,629
As at 31 January 2026 | 19,629
Net Book Value
As at 31 January 2026 | 19,629
As at 1 February 2025 | -

Page 4
Page 5
UK Premier Leisure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 9,955 | 10,308 | 1,886 | 22,149
As at 31 January 2026 | 9,955 | 10,308 | 1,886 | 22,149
Depreciation
As at 1 February 2025 | 9,915 | 8,216 | 1,360 | 19,491
Provided during the period | 10 | 651 | 526 | 1,187
As at 31 January 2026 | 9,925 | 8,867 | 1,886 | 20,678
Net Book Value
As at 31 January 2026 | 30 | 1,441 | - | 1,471
As at 1 February 2025 | 40 | 2,092 | 526 | 2,658

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 200,000
As at 31 January 2026 | 200,000
Provision
As at 1 February 2025 | 200,000
As at 31 January 2026 | 200,000
Net Book Value
As at 31 January 2026 | -
As at 1 February 2025 | -

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,068,013 |  | 875,444
Prepayments and accrued income | 45,463 |  | 46,960
Other debtors | 151,000 |  | 151,000
VAT | 6,851 |  | 5,256
| 1,271,327 |  | 1,078,660

Page 5
Page 6
UK Premier Leisure Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,845,859 |  | 1,598,718
Corporation tax | 88,564 |  | 35,354
Other taxes and social security | 3,859 |  | 3,963
Other creditors | 26,505 |  | 26,505
Director's loan account | 27 |  | 27
| 1,964,814 |  | 1,664,567

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,000 |  | 50,000

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 91,434 |  | 295,711

Dividends paid to parent company £91,434 (2025 : £295,711)
11. Ultimate Controlling Party
The company's parent undertaking is 22 Investment Management Limited . Stephen Scott remains the company's ultimate controlling party by virtue of his ownership of 100% of the issued share capital in 22 Investment Management Limited .
Page 6