Community Leisure UK - Accounts to registrar (filleted)

REGISTERED NUMBER: 05932294

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COMMUNITY LEISURE UK

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P J Rumbelow

Mr S Ward

Mr W Smyth

Mr C Porter

Ms D M Heaton

Mr A Brooks

Mr M A Lyons

Ms K Morrison

Mr I H Varah

Mr D G Anderson

Mr S Lockwood

Mr I R Horsfall-Turner

Mr J D Brindle

SECRETARY:

Mr S Lockwood

REGISTERED OFFICE:

Middlegate House

The Royal Arsenal

London

SE18 6SX

REGISTERED NUMBER:

05932294

AUDITOR:

Xeinadin Audit Limited

8th Floor, Beckett House

36 Old Jewry

London

EC2R 8DD

FIXED ASSETS

Tangible assets

4

-

472

CURRENT ASSETS

Debtors

5

18,183

23,036

Cash at bank

392,272

386,354

410,455

409,390

CREDITORS

Amounts falling due within one year

6

86,854

100,522

NET CURRENT ASSETS

323,601

308,868

TOTAL ASSETS LESS CURRENT LIABILITIES

323,601

309,340

RESERVES

Retained earnings

323,601

309,340

323,601

309,340

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 and authorised for issue by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

Mr P J Rumbelow - Director

1.	STATUTORY INFORMATION

Community Leisure UK is a private company, limited by guarantee, registered in the United Kingdom. The company's registered number and registered office address can be found on the Company information page. The liability of members is limited to £1 each. As at 31 March 2024 the company had 12 members (2023 - 12 members).

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgement have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover shown in the profit and loss account represents membership fees invoiced during the year and sponsorship income receivable during the year, exclusive of Value Added Tax. Other income relates to recharged meeting expenses.

Membership income is accounted for on an accruals basis and recognised in the period to which it relates.

Sponsorship income is accounted for on an accruals basis and recognised in the period to which it relates.

Meeting income is recognised when a meeting expense occurs and is recharged.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each assets over its estimated useful life.

Fixtures and fittings - 33% on cost

Computer equipment - 33% on cost

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.

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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

1,633

6,289

7,922

DEPRECIATION

At 1 April 2024

1,633

5,817

7,450

Charge for year

-

472

At 31 March 2025

1,633

6,289

7,922

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

472

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

3,215

16,745

Other debtors

-

2,420

VAT

2,179

298

Prepayments and accrued income

12,789

3,573

18,183

23,036

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

4,404

13,702

Corporation tax

255

191

Social security and other taxes

4,471

4,075

Other creditors

1,542

1,342

Accruals and deferred income

76,182

81,212

86,854

100,522

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Scott Mell FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

8.	RELATED PARTY DISCLOSURES

The directors are senior officials employed by members of Community Leisure UK and receive no remuneration for their role as directors (2024 - nil).

All travel and subsistence costs incurred by the directors in attendance at board meetings are reimbursed, this includes:

31.03.25

31.03.24

£

Mr P Rumbelow

107

788

Allowances

During the year the following amounts were paid as an allowance for time spent on behalf of the company to the following directors:

31.03.25

31.03.24

£

Mr P Rumbelow

6,000