Registration number: 14371795

Acaster Gymnastics Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Acaster Gymnastics Ltd

(Registration number: 14371795)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets		1,680	2,160
Tangible assets	5	967	2,538
		2,647	4,698
Current assets
Debtors	6	6,560	5,060
Cash at bank and in hand		461	1,112
		7,021	6,172
Creditors: Amounts falling due within one year	7	(9,090)	(10,043)
Net current liabilities		(2,069)	(3,871)
Total assets less current liabilities		578	827
Provisions for liabilities		(183)	(482)
Net assets		395	345
Capital and reserves
Called up share capital	8	2	2
Retained earnings		393	343
Shareholders' funds		395	345

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 December 2025
 

Acaster Gymnastics Ltd

(Registration number: 14371795)
Balance Sheet as at 31 March 2025

Mrs K Acaster Director

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
12 Catton Way
Brayton
Selby
YO8 9TG

These financial statements were authorised for issue by the director on 9 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,571	786
Amortisation expense	480	240

5	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	4,895	4,895
At 31 March 2025	4,895	4,895
Depreciation
At 1 April 2024	2,357	2,357
Charge for the year	1,571	1,571
At 31 March 2025	3,928	3,928
Carrying amount
At 31 March 2025	967	967
At 31 March 2024	2,538	2,538

6

Debtors

Current	2025 £	2024 £
Other debtors	6,560	5,060
	6,560	5,060

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	7,720	6,822
Accruals and deferred income		1,370	1,260
Other creditors		-	1,961
		9,090	10,043

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

Acaster Gymnastics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	7,720	6,822