REGISTERED NUMBER: 06242116 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SAR LEISURE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Hughes

S J Hughes

SECRETARY:

J A Hughes

REGISTERED OFFICE:

Spitfire House

19 Falcon Court

Preston Farm Industrial Estate

Stockton-On-Tees

TS18 3TU

REGISTERED NUMBER:

06242116 (England and Wales)

FIXED ASSETS

Intangible assets

4

15,707

19,633

Tangible assets

5

370,558

434,712

386,265

454,345

CURRENT ASSETS

Debtors

3,727

12,672

Cash at bank and in hand

42,358

22,298

46,085

34,970

CREDITORS

Amounts falling due within one year

176,267

420,402

NET CURRENT LIABILITIES

(130,182

)

(385,432

)

TOTAL ASSETS LESS CURRENT LIABILITIES

256,083

68,913

CREDITORS

Amounts falling due after more than one year

870,540

659,683

NET LIABILITIES

(614,457

)

(590,770

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(615,457

)

(591,770

)

SHAREHOLDERS' FUNDS

(614,457

)

(590,770

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

J A Hughes - Director

S J Hughes - Director

1.	STATUTORY INFORMATION

SAR Leisure Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Revenue represents income from gaming and amusement machines, net of prizes paid and Machine Games Duty. Income is recognised in the accounts weekly, when the gaming machines are emptied. At the financial year end a provision is made for income arising in the period from the date the machines were last emptied to the balance sheet date.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Short leasehold

-

Over the term of the lease

Amusement machines

-

25% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% on cost

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 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

78,525

AMORTISATION

At 1 November 2024

58,892

Amortisation for year

3,926

At 31 October 2025

62,818

NET BOOK VALUE

At 31 October 2025

15,707

At 31 October 2024

19,633

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

873,108

Additions

34,977

At 31 October 2025

908,085

DEPRECIATION

At 1 November 2024

438,396

Charge for year

99,131

At 31 October 2025

537,527

NET BOOK VALUE

At 31 October 2025

370,558

At 31 October 2024

434,712

6.	OTHER FINANCIAL COMMITMENTS

Financial commitments under operating leases at the year end amounted to £165,700 (2024: £194,518).