REGISTERED NUMBER: SC172982 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Lanarkshire Leisure Link Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr E S Gillies

Mr S T Gillies

Ms S M Holloway

REGISTERED OFFICE:

Old Post House

24 High Street

Pittenweem

Fife

KY10 2LA

REGISTERED NUMBER:

SC172982 (Scotland)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

416

7,934

CURRENT ASSETS

Debtors

5

68,517

265,786

Cash at bank

378,004

160,399

446,521

426,185

CREDITORS

Amounts falling due within one year

6

162,516

154,197

NET CURRENT ASSETS

284,005

271,988

TOTAL ASSETS LESS CURRENT LIABILITIES

284,421

279,922

PROVISIONS FOR LIABILITIES

101

1,984

NET ASSETS

284,320

277,938

CAPITAL AND RESERVES

Called up share capital

7

2,000

2,000

Retained earnings

8

282,320

275,938

SHAREHOLDERS' FUNDS

284,320

277,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 26th August 2026 and were signed on its behalf by:

Mr E S Gillies - Director

1.	STATUTORY INFORMATION

Lanarkshire Leisure Link Limited is a private company, limited by shares , registered in Scotland. 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover represents net invoiced sales of services, 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.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

Reducing balance over 3 years

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 or deferred taxation assets and liabilities are not discounted.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st April 2025

12,811

155,495

168,306

Disposals

(6,405

)

(154,787

)

(161,192

)

At 31st March 2026

6,406

708

7,114

DEPRECIATION

At 1st April 2025

12,626

147,746

160,372

Charge for year

37

2,572

2,609

Eliminated on disposal

(6,332

)

(149,951

)

(156,283

)

At 31st March 2026

6,331

367

6,698

NET BOOK VALUE

At 31st March 2026

75

341

416

At 31st March 2025

185

7,749

7,934

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

64,489

262,947

Other debtors

-

1,010

Directors' current accounts

-

1,320

Prepayments

4,028

509

68,517

265,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

91,757

92,336

Tax

43,030

25,641

VAT

23,628

31,336

Other creditors

1,306

1,185

Directors' current accounts

-

624

Accrued expenses

2,795

3,075

162,516

154,197

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2,000

Ordinary

£1

2,000

2,000

8.

RESERVES

Retained

earnings

£

At 1st April 2025

275,938

Profit for the year

106,382

Dividends

(100,000

)

At 31st March 2026

282,320

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

31.3.26

31.3.25

£

£

Mr E S Gillies

Balance outstanding at start of year

1,320

(312

)

Amounts advanced

1,286

3,959

Amounts repaid

(2,606

)

(2,327

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,320

10.	RELATED PARTY DISCLOSURES

During the year, the company incurred consultancy fees of £16,500 (2025: £21,000) from Intermediary (Scotland) LLP, of which 2 directors of the company are a member.

The transactions were conducted at arm’s length and on normal commercial terms. All amounts were settled at the year end and no balances were outstanding.