MORAY LEISURE LIMITED

• ◆

  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

1. MORAY LEISURE LIMITED 1994-10-03 → present
2. MORAY LEISURE (NO 2) LIMITED 1993-07-28 → 1994-10-03

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Saffery LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. MORAY LEISURE LIMITED · parent
   1. Moray Leisure (Trading) Limited 100% · Scotland · Running of a cafe

Significant events

• “On 12 May 2026, the decision was taken to discontinue the Under 5's nursery department, which was funded by Moray Council. Operations ceased on 27 June 2026 following an unsuccessful recruitment process to fill the required management position. The nursery formed part of the charity's restricted activities and was included within restricted reserves at the reporting date. The trustees anticipate that the closure will result in a reduction of future income of approximately £297,000 per annum and associated costs of a similar level. One-off closure costs of £11,437 including staff redundancy costs, have been incurred.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

4

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +5.4%

  £504,228 → £531,392

• Cash

  +13.8%

  £143,429 → £163,157

• Net assets

  +246.8%

  -£82,226 → £120,744

• Employees

  -2%

  204 → 200

• Operating profit

  +653.7%

  £28,021 → £211,194

• Wages

  +9.4%

  £1,917,170 → £2,098,281

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers