Game Changer Performance Centre Limited

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

Registered number: 09709225

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		42,139		19,933
Tangible Assets	5		11,947		12,977

			54,086		32,910
CURRENT ASSETS
Debtors		411,348		345,705
Cash at bank and in hand		7		17,908

		411,355		363,613
Creditors: Amounts Falling Due Within One Year		(439,280 )		(333,166 )

NET CURRENT ASSETS (LIABILITIES)			(27,925 )		30,447

TOTAL ASSETS LESS CURRENT LIABILITIES			26,161		63,357

Creditors: Amounts Falling Due After More Than One Year			-		(9,266 )

NET ASSETS			26,161		54,091

CAPITAL AND RESERVES
Called up share capital	7		100		100
Share premium account			20,000		20,000
Profit and Loss Account			6,061		33,991

SHAREHOLDERS' FUNDS			26,161		54,091

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Game Changer Performance Centre Limited

Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Jacob Keeling

Director

23 April 2026

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

1. General Information

Game Changer Performance Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09709225 . The registered office is 12 Mallard Way, Pride Park, Derby, DE24 8GX.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are app and system development costs. These costs are amortised to the profit and loss account over their estimated economic life of three years.

2.4. 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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

The tax expense represents tax currently payable by the company. Current tax is recognised in the profit and loss account based on the taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expenses that are taxable or deductible in other years and items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is not recognised on timing differences arising from gains or losses in the financial statements that are taxable or deductible in future periods.

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Game Changer Performance Centre Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 13)

4. Intangible Assets

	Total
	£
Cost
As at 1 August 2024	223,610
Additions	54,708

As at 31 July 2025	278,318

Amortisation
As at 1 August 2024	203,677
Provided during the period	32,502

As at 31 July 2025	236,179

Net Book Value
As at 31 July 2025	42,139

As at 1 August 2024	19,933

5. Tangible Assets

	Total
	£
Cost
As at 1 August 2024	43,879
Additions	2,952

As at 31 July 2025	46,831

Depreciation
As at 1 August 2024	30,902
Provided during the period	3,982

As at 31 July 2025	34,884

Net Book Value
As at 31 July 2025	11,947

As at 1 August 2024	12,977

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,657
Later than one year and not later than five years	-	-

	-	1,657

	-	1,657

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Game Changer Performance Centre Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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