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Company Registration No. 13150287 (England and Wales)
New Time Leisure Ltd Unaudited accounts for the year ended 31 May 2026
New Time Leisure Ltd Unaudited accounts Contents
Page
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New Time Leisure Ltd Company Information for the year ended 31 May 2026
Director
Mr M McGill
Company Number
13150287 (England and Wales)
Registered Office
West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX England
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of New Time Leisure Ltd for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Time Leisure Ltd for the year ended 31 May 2026 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of New Time Leisure Ltd , as a body, in accordance with the terms of our engagement letter dated 6 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of New Time Leisure Ltd and state those matters that we have agreed to state to the Board of Directors of New Time Leisure Ltd , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Time Leisure Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that New Time Leisure Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of New Time Leisure Ltd . You consider that New Time Leisure Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of New Time Leisure Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
GIA Foley & Co Chartered Certified Accountants West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX 5 August 2026
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New Time Leisure Ltd Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,000 
21,000 
Tangible assets
391,220 
408,713 
409,220 
429,713 
Current assets
Inventories
5,000 
5,000 
Debtors
27,258 
4,854 
Cash at bank and in hand
24,486 
75,991 
56,744 
85,845 
Creditors: amounts falling due within one year
(41,179)
(34,279)
Net current assets
15,565 
51,566 
Net assets
424,785 
481,279 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
424,784 
481,278 
Shareholders' funds
424,785 
481,279 
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2026 and were signed on its behalf by
Mr M McGill Director Company Registration No. 13150287
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New Time Leisure Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
New Time Leisure Ltd is a private company, limited by shares, registered in England and Wales, registration number 13150287. The registered office is West Clayton Business Centre, Berry Lane, Chorleywood, Hertfordshire, WD3 5EX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
15% Reducing balance method
Fixtures & fittings
15% Reducing balance method
Computer equipment
33% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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New Time Leisure Ltd Notes to the Accounts for the year ended 31 May 2026
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2025
30,000 
At 31 May 2026
30,000 
Amortisation
At 1 June 2025
9,000 
Charge for the year
3,000 
At 31 May 2026
12,000 
Net book value
At 31 May 2026
18,000 
At 31 May 2025
21,000 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 June 2025
104,083 
16,667 
2,750 
412,614 
9,743 
545,857 
Additions
- 
- 
4,500 
24,308 
1,438 
30,246 
At 31 May 2026
104,083 
16,667 
7,250 
436,922 
11,181 
576,103 
Depreciation
At 1 June 2025
- 
2,222 
413 
126,978 
7,531 
137,144 
Charge for the year
- 
1,444 
576 
44,061 
1,658 
47,739 
At 31 May 2026
- 
3,666 
989 
171,039 
9,189 
184,883 
Net book value
At 31 May 2026
104,083 
13,001 
6,261 
265,883 
1,992 
391,220 
At 31 May 2025
104,083 
14,445 
2,337 
285,636 
2,212 
408,713 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
434 
Other debtors
27,258 
4,420 
27,258 
4,854 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
16,880 
- 
Taxes and social security
11,366 
21,675 
Other creditors
10,983 
10,453 
Loans from directors
- 
201 
Accruals
1,950 
1,950 
41,179 
34,279 
- 7 -
New Time Leisure Ltd Notes to the Accounts for the year ended 31 May 2026
8
Average number of employees
During the year the average number of employees was 36 (2025: 36).
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