Harrogate Sports and Fitness Club Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03398968

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		665,156		481,710

			665,156		481,710
CURRENT ASSETS
Stocks	5	10,061		6,501
Debtors	6	14,823		16,087
Cash at bank and in hand		621,015		614,175

		645,899		636,763
Creditors: Amounts Falling Due Within One Year	7	(97,059 )		(99,821 )

NET CURRENT ASSETS (LIABILITIES)			548,840		536,942

TOTAL ASSETS LESS CURRENT LIABILITIES			1,213,996		1,018,652

Creditors: Amounts Falling Due After More Than One Year	8		(101,132 )		(118,930 )

NET ASSETS			1,112,864		899,722

Income and Expenditure Account			1,112,864		899,722

MEMBERS' FUNDS			1,112,864		899,722

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Harrogate Sports and Fitness Club Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 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 Income and Expenditure Account.

On behalf of the board

Mr Duncan Hill

Director

14th January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Harrogate Sports and Fitness Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03398968 . The registered office is HSFC Hookstone Wood Road, Harrogate, North Yorkshire, HG2 8PN.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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	over 50 years
Leasehold	over the lease term
Plant & Machinery	over 5 years
Fixtures & Fittings	over 5 years

2.4. Stocks and Work in Progress

Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2024: 17)

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Harrogate Sports and Fitness Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 August 2024	342,421	370,554	712,975
Additions	105,040	153,634	258,674
Disposals	-	(3,006 )	(3,006 )

As at 31 July 2025	447,461	521,182	968,643

Depreciation
As at 1 August 2024	64,006	167,259	231,265
Provided during the period	20,301	53,622	73,923
Disposals	-	(1,701 )	(1,701 )

As at 31 July 2025	84,307	219,180	303,487

Net Book Value
As at 31 July 2025	363,154	302,002	665,156

As at 1 August 2024	278,415	203,295	481,710

5. Stocks

	2025	2024
	£	£
Stock	10,061	6,501

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,310	1,209
Other debtors	8,513	14,878

	14,823	16,087

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Harrogate Sports and Fitness Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,230	24,116
Bank loans and overdrafts	8,334	10,000
Other taxes and social security	4,655	5,622
Other creditors	9,522	9,464
Accruals and deferred income	50,318	50,619

	97,059	99,821

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	8,334
Other creditors	101,132	110,596

	101,132	118,930

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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