Ropers Leisure Limited


Directors	Ms C Roper
	Mr J R Roper
	Mr R S Roper


Registered Address	Gatherley Road
	Catterick Bridge
	Richmond
	DL10 7SL


Registered Number	06859787 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

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

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	3
Vehicles	25	-

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	26		24

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 January 25	113,733	201,315	315,048
Additions	1,778	166,702	168,480
Disposals	-	(51,657)	(51,657)
At 31 December 25	115,511	316,360	431,871
Depreciation and impairment
At 01 January 25	88,343	122,217	210,560
Charge for year	6,664	33,321	39,985
On disposals	-	(26,232)	(26,232)
At 31 December 25	95,007	129,306	224,313
Net book value
At 31 December 25	20,504	187,054	207,558
At 31 December 24	25,390	79,098	104,488

4.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 January 25	100	1,089,928	1,090,028
Disposals	-	(1,089,928)	(1,089,928)
At 31 December 25	100	-	100
Net book value
At 31 December 25	100	-	100
At 31 December 24	100	1,089,928	1,090,028

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

5.	Stocks

	2025	2024
	£	£
Work in progress	28,538	10,845
Finished goods	2,931,059	2,889,646
Total	2,959,597	2,900,491

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	9,901	10,443
Other debtors	183,584	1,114,938
Prepayments and accrued income	34,277	4,319
Total	227,762	1,129,700

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,265,542	1,384,032
Amounts owed to related parties	100	100
Taxation and social security	173,982	183,200
Finance lease and HP contracts	10,736	-
Other creditors	165,503	143,479
Accrued liabilities and deferred income	123,085	64,763
Total	1,738,948	1,775,574

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	71,398	12,550
Total	71,398	12,550


	Hire Purchase contracts amounting to £71,398 (2024 - £Nil) are included within other creditors. Hire Purchase creditors are secured by the asset to which they relate.

9.	Provisions for liabilities
	The provision for deferred tax is made up of £36,200 (2024 - £26,000) in respect of accelerated capital allowances.

	2025	2024
	£	£
Net deferred tax liability (asset)	36,200	26,000
Total	36,200	26,000

10.	Directors advances, credits and guarantees
	On 1 January 2025 a Director owed the Company £22,219. During the period this director was advanced a further £13,804 and repaid £35,803 . As at 31 December 2025 this Director owed the Company £221. Interest of £803 was charged on this loan. The loan is unsecured and repayable upon demand. On 1 January 2025 a Director owed the Company £655,155. During the period this director was advanced a further £128,824 and repaid £783,979. As at 31 December 2025 this Director owed the Company £Nil. Interest of £3,390 was charged on this loan. The loan is unsecured and repayable upon demand. On 1 January 2025 a Director owed the Company £61,160. During the period this director was advanced a further £96,462 and repaid £86,457. As at 31 December 2025 this Director owed the Company £71,165. Interest of £2,074 was charged on this loan. The loan is unsecured and repayable upon demand.

10.

Directors advances, credits and guarantees

On 1 January 2025 a Director owed the Company £22,219. During the period this director was advanced a further £13,804 and repaid £35,803 . As at 31 December 2025 this Director owed the Company £221. Interest of £803 was charged on this loan. The loan is unsecured and repayable upon demand.

On 1 January 2025 a Director owed the Company £655,155. During the period this director was advanced a further £128,824 and repaid £783,979. As at 31 December 2025 this Director owed the Company £Nil. Interest of £3,390 was charged on this loan. The loan is unsecured and repayable upon demand.

On 1 January 2025 a Director owed the Company £61,160. During the period this director was advanced a further £96,462 and repaid £86,457. As at 31 December 2025 this Director owed the Company £71,165. Interest of £2,074 was charged on this loan. The loan is unsecured and repayable upon demand.

11.	Related party transactions
	During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £14,695 (2024 - £Nil). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £5,931 (2024 - £10,133). This loan is unsecured, interest free and repayable upon demand. During the year a director had a loan account with the company. As of the balance sheet date, the company owed the director £32,561 (2024 - £115,588). This loan is unsecured, interest free and repayable upon demand. The directors Mr R M Roper and Mr R S Roper are also directors and majority shareholders of Ropers Property. As of the balance sheet date, the company was owed £Nil (2024 - £326,440) by Ropers Property.

11.

Related party transactions

During the year a director had a loan account with the company.  As of the balance sheet date, the company owed the director £14,695 (2024 - £Nil).  This loan is unsecured, interest free and repayable upon demand.

During the year a director had a loan account with the company.  As of the balance sheet date, the company owed the director £5,931 (2024 - £10,133). This loan is unsecured, interest free and repayable upon demand.

During the year a director had a loan account with the company.  As of the balance sheet date, the company owed the director £32,561 (2024 - £115,588).  This loan is unsecured, interest free and repayable upon demand.

The directors Mr R M Roper and Mr R S Roper are also directors and majority shareholders of Ropers Property.  As of the balance sheet date, the company was owed £Nil (2024 - £326,440) by Ropers Property.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		207,558		104,488
Investments	4		100		1,090,028
			207,658		1,194,516
Current assets
Stocks	5	2,959,597		2,900,491
Debtors	6	227,762		1,129,700
Cash at bank and on hand		2,247,223		1,195,861
		5,434,582		5,226,052
Creditors amounts falling due within one year	7	(1,738,948)		(1,775,574)
Net current assets (liabilities)			3,695,634		3,450,478
Total assets less current liabilities			3,903,292		4,644,994
Creditors amounts falling due after one year	8		(71,398)		(12,550)
Provisions for liabilities	9		(36,200)		(26,000)
Net assets			3,795,694		4,606,444
Capital and reserves
Called up share capital			62		100
Profit and loss account			3,795,632		4,606,344
Shareholders' funds			3,795,694		4,606,444