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Registered number: 08450893
Ab Salute Gym Lakeside Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
S J Walker & Co
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08450893
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 863,970 911,841
863,970 911,841
CURRENT ASSETS
Stocks 32,621 16,927
Debtors 5 325,736 119,189
Cash at bank and in hand 134,550 91,743
492,907 227,859
Creditors: Amounts Falling Due Within One Year 6 (726,040 ) (643,415 )
NET CURRENT ASSETS (LIABILITIES) (233,133 ) (415,556 )
TOTAL ASSETS LESS CURRENT LIABILITIES 630,837 496,285
Creditors: Amounts Falling Due After More Than One Year 7 (61,463 ) (13,608 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (59,895 ) (58,207 )
NET ASSETS 509,479 424,470
CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Profit and Loss Account 507,479 422,470
SHAREHOLDERS' FUNDS 509,479 424,470
Page 1
Page 2
For the year ending 31 July 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Colin Hall
Director
22nd November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ab Salute Gym Lakeside Ltd Registered number 08450893 is a limited by shares company incorporated in England & Wales. The Registered Office is 79 Wingletye Lane, Hornchurch, RM11 3AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Nil
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 23)
23 23
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 August 2022 535,583 1,286,805 - 1,822,388
Additions - 5,621 39,913 45,534
As at 31 July 2023 535,583 1,292,426 39,913 1,867,922
Depreciation
As at 1 August 2022 - 910,547 - 910,547
Provided during the period - 92,573 832 93,405
As at 31 July 2023 - 1,003,120 832 1,003,952
Net Book Value
As at 31 July 2023 535,583 289,306 39,081 863,970
As at 1 August 2022 535,583 376,258 - 911,841
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 39,081 -
39,081 -
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 325,736 119,189
325,736 119,189
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 9,853 -
Trade creditors 1 (1 )
Other loans 142,570 -
Corporation tax 53,489 5,362
Other taxes and social security 322 3,753
VAT 43,427 17,131
Other creditors 284,951 422,434
Directors' loan accounts 191,427 194,736
726,040 643,415
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 29,559 -
Other loans 31,904 -
Other creditors - 13,608
61,463 13,608
8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,853 -
Later than one year and not later than five years 29,559 -
39,412 -
39,412 -
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 59,895 58,207
Page 5
Page 6
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
11. Other Commitments
The following operating lease payments are committed to be paid within one year. The amounts are classified in accordance with the dates on which the relevant leases are due to expire :
2023 2022
£ £
Later than one year and not later than five years 17,942 11,184
17,942 11,184
12. Related Party Transactions
C J Hall, M D Skipp, S D Hall and P J Summers are directors and shareholders of Ab Salute Gym Lakeside Ltd. C J Hall, M D Skipp and S D Hall are also directors and shareholders of Ab Salute Gym Brentwood Ltd and C J Hall and M D Skipp are also directors and shareholders of Ab Salute Gym Ltd. C J Hall, M D Skipp, S D Hall and P J Summers are all directors of Ab Salute Gym Bishop Ltd.
During the year ended 31st July 2023 Ab Salute Gym Ltd charged Ab Salute Gym Lakeside Ltd rent of £172,000. 
As at 31st July 2023 Ab Salute Gym Lakeside Ltd owed Ab Salute Gym Ltd an amount of £123,774 including interest of £4,592 charged on the outstanding balance during the accounting period ended 31st July 2023. 
As at 31st July 2023 Ab Salute Gym Lakeside Ltd owed Ab Salute Gym Ltd Brentwood Ltd £138,193 including interest of £3,858 charged on the outstanding balance during the accounting period ended 31st July 2023.
As at 31st July 2022 Ab Salute Gym Bishop Ltd owed Ab Salute Gym Lakeside Ltd an amount of £282,298 including interest of £7,242 charged on the outstanding balance during the accounting period ended 31st July 2023.
The directors' loan account balance with the company as at 31st July 2023 was £191,427 (credit).
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