REGISTERED NUMBER: 13346470 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

The Conditioning Club Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Watson

C Evans

REGISTERED OFFICE:

Unit 20 Horcott Industrial Estate

Fairford

Glos

GL7 4BX

REGISTERED NUMBER:

13346470 (England and Wales)

FIXED ASSETS

Tangible assets

4

10,565

21,013

CURRENT ASSETS

Debtors

5

6,323

6,207

Cash at bank

19,895

12,239

26,218

18,446

CREDITORS

Amounts falling due within one year

6

36,534

38,688

NET CURRENT LIABILITIES

(10,316

)

(20,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

249

771

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

149

671

249

771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 12 October 2025 and were signed on its behalf by:

J Watson - Director

C Evans - Director

1.	STATUTORY INFORMATION

The Conditioning Club Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 August 2024

3,078

63,250

1,349

67,677

Additions

-

8,911

207

9,118

Disposals

(173

)

(1,369

)

(435

)

(1,977

)

At 31 July 2025

2,905

70,792

1,121

74,818

DEPRECIATION

At 1 August 2024

1,220

44,752

692

46,664

Charge for year

581

17,698

224

18,503

Eliminated on disposal

(12

)

(686

)

(216

)

(914

)

At 31 July 2025

1,789

61,764

700

64,253

NET BOOK VALUE

At 31 July 2025

1,116

9,028

421

10,565

At 31 July 2024

1,858

18,498

657

21,013

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

116

-

Other debtors

6,207

6,207

6,323

6,207

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

39

-

Capital on tap credit card

936

9

Social security and other taxes

-

35

VAT

3,152

2,932

Wages control

164

33

Pension control

-

1,505

Directors' current accounts

30,993

34,174

Accruals and deferred income

1,250

-

36,534

38,688