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Registered number: 07133124
Ab Salute Gym Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 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—7
Page 1
Balance Sheet
Registered number: 07133124
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,267,079
Investment Properties 5 2,553,768 -
Investments 6 4,100 -
2,557,868 2,267,079
CURRENT ASSETS
Stocks - 6,286
Debtors 7 514,786 335,516
Cash at bank and in hand 76,181 193,071
590,967 534,873
Creditors: Amounts Falling Due Within One Year 8 (466,792 ) (445,040 )
NET CURRENT ASSETS (LIABILITIES) 124,175 89,833
TOTAL ASSETS LESS CURRENT LIABILITIES 2,682,043 2,356,912
Creditors: Amounts Falling Due After More Than One Year 9 (778,538 ) (1,005,681 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (109,837 ) (37,425 )
NET ASSETS 1,793,668 1,313,806
CAPITAL AND RESERVES
Called up share capital 12 4,000 2,000
Revaluation reserve 14 493,115 -
Profit and Loss Account 1,296,553 1,311,806
SHAREHOLDERS' FUNDS 1,793,668 1,313,806
Page 1
Page 2
For the year 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 7 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Ab Salute Gym Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07133124 . 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. 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:
Freehold Nil
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
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.
2.6. 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.
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Page 4
2.7. 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.

2.8. 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.
2.9. 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 year was: 9 (2022: 11)
9 11
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost or Valuation
As at 1 May 2022 2,060,653 504,301 59,024 2,623,978
Additions - 101,620 - 101,620
Disposals (2,060,653 ) (605,921 ) (59,024 ) (2,725,598 )
Depreciation
As at 1 May 2022 - 344,861 12,038 356,899
Provided during the period - 45,696 8,810 54,506
Disposals - (390,557 ) (20,848 ) (411,405 )
As at 30 April 2023 - - - -
Net Book Value
As at 30 April 2023 - - - -
As at 1 May 2022 2,060,653 159,440 46,986 2,267,079
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Page 5
5. Investment Property
2023
£
Fair Value
As at 1 May 2022 -
Additions 2,060,653
Revaluations 493,115
As at 30 April 2023 2,553,768
The 2023 valuations were made by the directors on an open market value for existing use basis.
6. Investments
Subsidiaries
£
Cost
As at 1 May 2022 -
Additions 4,100
As at 30 April 2023 4,100
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 4,100
As at 1 May 2022 -
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 60,990 335,516
Amounts owed by subsidiaries 320,041 -
Amounts owed by associates 133,755 -
514,786 335,516
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Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 40,036 41,591
VAT 23,906 14,208
Other creditors 200,015 271,656
Directors' loan accounts 123,783 117,585
Amounts owed to subsidiaries 77,752 -
Amounts owed to related parties 1,300 -
466,792 445,040
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors (due in more than 1 year) 778,538 1,005,681
778,538 1,005,681
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance leases - 34,322
Bank loans and overdrafts 839,539 998,538
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 109,837 37,425
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4,000 2,000
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13. 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
£ £
Not later than one year 1,282 -
Later than one year and not later than five years - 3,077
Later than five years 55,000 45,000
56,282 48,077
14. Reserves
Revaluation Reserve
£
Net investment property revaluation reserve 493,115
As at 30 April 2023 493,115
15. Related Party Transactions
C J Hall & M D Skipp are directors and shareholders of Ab Salute Gym Ltd. They are also directors and shareholders of Ab Salute Gym Brentwood Ltd, Ab Salute Gym Lakeside Ltd, Ab Salute Cars Ltd and ASGC Retail Ltd and directors of Ab Salute Gym Bishop Ltd and Ab Salute Gym Romford Ltd.
During the period ended 30th April 2023 Ab Salute Gym Ltd charged Ab Salute Gym Lakeside Ltd rent of £172,000.
As at 30th April 2023 Ab Salute Gym Ltd owed Ab Salute Gym Brentwood Ltd an amount of £77,752 including interest of £2,052 charged on the outstanding balance during the accounting period ended 30th April 2023.
As at 30th April 2023 Ab Salute Gym Lakeside Ltd owed Ab Salute Gym Ltd an amount of £136,421 including interest of £5,148 charged on the outstanding balance during the accounting period ended 30th April 2023.
As at 30th April 2023 Ab Salute Cars Ltd owed Ab Salute Gym Ltd an amount of £86,117 including interest of £2,581 charged on the outstanding balance during the accounting period ended 30th April 2023.
As at 30th April 2023 ASGC Retail Ltd owed Ab Salute Gym Ltd an amount of £45,638 including interest of £1,139 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 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 Romford Ltd owed Ab Salute Gym Ltd an amount of £143,118 including interest of £1,737 charged on the outstanding balance during the accounting period ended 30th April 2023.
The directors' loan account balance with the company as at 30th April 2023 was £123,783 (credit).
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