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Company Registration No. 14587087 (England and Wales)
Prana Leisure Group Ltd Unaudited accounts for the year ended 31 January 2026
Prana Leisure Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Prana Leisure Group Ltd Company Information for the year ended 31 January 2026
Directors
Mrs Sarah Louise Carmichael Mr Robert Kingsley
Company Number
14587087 (England and Wales)
Registered Office
76 Shielfield Terrace Tweedmouth Berwick-Upon-Tweed TD15 2EE United Kingdom
Accountants
Cone Accounting Limited 124 City Road London EC1V 2NX
- 3 -
Prana Leisure Group Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
41,091 
55,379 
Current assets
Debtors
5
53,303 
3,469 
Cash at bank and in hand
57,334 
8,827 
110,637 
12,296 
Creditors: amounts falling due within one year
6
(91,002)
(97,098)
Net current assets/(liabilities)
19,635 
(84,802)
Total assets less current liabilities
60,726 
(29,423)
Creditors: amounts falling due after more than one year
7
(2,975)
(11,868)
Net assets/(liabilities)
57,751 
(41,291)
Capital and reserves
Called up share capital
8
2 
2 
Profit and loss account
57,749 
(41,293)
Shareholders' funds
57,751 
(41,291)
For the year ending 31 January 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
Mr Robert Kingsley Director Company Registration No. 14587087
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Prana Leisure Group Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Prana Leisure Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 14587087. The registered office is 76 Shielfield Terrace, Tweedmouth, Berwick-Upon-Tweed, TD15 2EE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Straight line method - 20%
Fixtures & fittings
Straight line method - 25%
Computer equipment
Straight line method - 33.33%
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
78,890 
- 
3,940 
82,830 
Additions
- 
405 
3,611 
4,016 
Disposals
- 
- 
(720)
(720)
At 31 January 2026
78,890 
405 
6,831 
86,126 
Depreciation
At 1 February 2025
25,841 
- 
1,610 
27,451 
Charge for the year
15,778 
68 
1,923 
17,769 
On disposals
- 
- 
(185)
(185)
At 31 January 2026
41,619 
68 
3,348 
45,035 
Net book value
At 31 January 2026
37,271 
337 
3,483 
41,091 
At 31 January 2025
53,049 
- 
2,330 
55,379 
- 5 -
Prana Leisure Group Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,925 
- 
Accrued income and prepayments
393 
3,469 
Other debtors
35,985 
- 
53,303 
3,469 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
9,058 
12,620 
Obligations under finance leases and hire purchase contracts
8,894 
8,894 
Trade creditors
1,379 
4,564 
Taxes and social security
44,704 
8,633 
Other creditors
143 
- 
Loans from directors
26,236 
62,050 
Accruals
588 
337 
91,002 
97,098 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,975 
11,868 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 5 (2025: 2).
- 6 -