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Registered number: 14096961
Ab Salute Gym Bishop Ltd
Unaudited ABRIDGED Financial Statements
For the Period 10 May 2022 to 30 April 2023
S J Walker & Co
Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14096961
30 April 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 306,632
306,632
CURRENT ASSETS
Stocks 5 12,513
Debtors 6 15,679
Cash at bank and in hand 61,149
89,341
Creditors: Amounts Falling Due Within One Year 7 (534,478 )
NET CURRENT ASSETS (LIABILITIES) (445,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES (138,505 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (60,431 )
NET LIABILITIES (198,936 )
CAPITAL AND RESERVES
Called up share capital 8 200
Profit and Loss Account (199,136 )
SHAREHOLDERS' FUNDS (198,936)
Page 1
Page 2
For the period ending 30 April 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 30 April 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 5 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
Ab Salute Gym Bishop Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14096961 . The registered office is 79 Wingletye Lane, Hornchurch, Essex, 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 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 and from the rendering of services. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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
Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress 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. 
2.5. 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.
2.6. 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
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4. Tangible Assets
Land & Property
Leasehold Equipment Total
£ £ £
Cost
As at 10 May 2022 - - -
Additions 64,910 290,391 355,301
As at 30 April 2023 64,910 290,391 355,301
Depreciation
As at 10 May 2022 - - -
Provided during the period - 48,669 48,669
As at 30 April 2023 - 48,669 48,669
Net Book Value
As at 30 April 2023 64,910 241,722 306,632
As at 10 May 2022 - - -
5. Stocks
30 April 2023
£
Stock 12,513
12,513
6. Debtors
30 April 2023
£
Due within one year
Prepayments and accrued income 15,679
15,679
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7. Creditors: Amounts Falling Due Within One Year
30 April 2023
£
VAT 4,391
Other creditors 524,097
Accruals and deferred income 5,990
534,478
8. Share Capital
30 April 2023
£
Allotted, Called up and fully paid 200
9. Related Party Transactions
C J Hall, M D Skipp, S D Hall and P J Summers are directors of Ab Salute Gym Bishop Ltd. They are also all directors of Ab Salute Gym Lakeside Ltd. C J Hall, M D Skipp and S D Hall are directors of Ab Salute Gym Brentwood Ltd and C J Hall and M D Skipp are directors and shareholders of Ab Salute Gym Ltd. S D Hall and P J Summers are also shareholders in Ab Salute Gym Ltd.
As at 30th April 2023 Ab Salute Gym Bishop Ltd owed Ab Salute Gym Ltd an amount of £40,502 including interest of £1,049 charged on the outstanding balance during the accounting period ended 30th April 2023. 
As at 30th April 2023 Ab Salute Gym Bishop Ltd owed Ab Salute Gym Ltd Brentwood Ltd £203,542 including interest of £4,417 charged on the outstanding balance during the accounting period ended 30th April 2023.
As at 30th April 2023 Ab Salute Gym Bishop Ltd owed Ab Salute Gym Lakeside Ltd an amount of £279,709 including interest of £5,202 charged on the outstanding balance during the accounting period ended 30th April 2023.
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