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REGISTERED NUMBER: 05128406 (England and Wales)















Le Sport Health & Fitness Limited

Unaudited Financial Statements for the Year Ended 31 May 2024






Le Sport Health & Fitness Limited (Registered number: 05128406)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Le Sport Health & Fitness Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr PG Whitlock
Mrs JJ Whitlock





REGISTERED OFFICE: Colwyn Avenue
Rhos On Sea
Colwyn Bay
LL28 4RB





REGISTERED NUMBER: 05128406 (England and Wales)





ACCOUNTANTS: Pritchett & Co
Chartered Accountants and Chartered Tax Advisers
16 Wynnstay Road
Colwyn Bay
Conwy
LL29 8NB

Le Sport Health & Fitness Limited (Registered number: 05128406)

Balance Sheet
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 6,250
Tangible assets 5 311,176 264,666
311,176 270,916

CURRENT ASSETS
Stocks 3,752 3,424
Debtors 6 6,737 72,237
Cash in hand 686 236
11,175 75,897
CREDITORS
Amounts falling due within one year 7 113,533 82,733
NET CURRENT LIABILITIES (102,358 ) (6,836 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

208,818

264,080

CREDITORS
Amounts falling due after more than
one year

8

(73,909

)

(123,169

)

PROVISIONS FOR LIABILITIES (32,935 ) (26,500 )
NET ASSETS 101,974 114,411

Le Sport Health & Fitness Limited (Registered number: 05128406)

Balance Sheet - continued
31 May 2024

31/5/24 31/5/23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 101,972 114,409
101,974 114,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2025 and were signed on its behalf by:





Mrs JJ Whitlock - Director


Le Sport Health & Fitness Limited (Registered number: 05128406)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Le Sport Health & Fitness 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on cost
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Le Sport Health & Fitness Limited (Registered number: 05128406)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 125,000
AMORTISATION
At 1 June 2023 118,750
Charge for year 6,250
At 31 May 2024 125,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 6,250

Le Sport Health & Fitness Limited (Registered number: 05128406)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 June 2023 120,581 632,348 752,929
Additions 32,638 56,596 89,234
At 31 May 2024 153,219 688,944 842,163
DEPRECIATION
At 1 June 2023 17,723 470,540 488,263
Charge for year 375 42,349 42,724
At 31 May 2024 18,098 512,889 530,987
NET BOOK VALUE
At 31 May 2024 135,121 176,055 311,176
At 31 May 2023 102,858 161,808 264,666

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Other debtors 6,737 72,237

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans and overdrafts 52,199 32,448
Trade creditors 27,212 27,212
Taxation and social security 18,873 9,361
Other creditors 15,249 13,712
113,533 82,733

Creditors falling due within one year include overdrafts which are secured by the company of £21,739 (2023: £19,960).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/5/24 31/5/23
£    £   
Bank loans 73,909 123,169

Le Sport Health & Fitness Limited (Registered number: 05128406)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in debtors is an amount owed to the company by the directors of £6,737 being the amount owed by the company as at 31 May 2023 of £72,237, amounts advanced to the company of £109,012 and amounts advanced by the company of £43,512.