FRON SPORT CLUBS LTD

Company Registration Number:
16227998 (England and Wales)

Unaudited statutory accounts for the year ended 28 February 2026

Period of accounts

Start date: 4 February 2025

End date: 28 February 2026

FRON SPORT CLUBS LTD

Contents of the Financial Statements

for the Period Ended 28 February 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

FRON SPORT CLUBS LTD

Profit And Loss Account

for the Period Ended 28 February 2026

13 months to 28 February 2026


£
Turnover: 871,965
Cost of sales: ( 361,953 )
Gross profit(or loss): 510,012
Distribution costs: ( 145,357 )
Administrative expenses: ( 283,389 )
Other operating income: 12,345
Operating profit(or loss): 93,611
Interest receivable and similar income: 749
Interest payable and similar charges: ( 6,815 )
Profit(or loss) before tax: 87,545
Tax: ( 1,617 )
Profit(or loss) for the financial year: 85,928

FRON SPORT CLUBS LTD

Balance sheet

As at 28 February 2026

Notes 13 months to 28 February 2026


£
Called up share capital not paid: 0
Fixed assets
Intangible assets: 3 34,320
Tangible assets: 4 231,106
Investments:   0
Total fixed assets: 265,426
Current assets
Stocks: 5 47,740
Debtors: 6 68,442
Cash at bank and in hand: 3,618
Investments:   0
Total current assets: 119,800
Prepayments and accrued income: 12,346
Creditors: amounts falling due within one year: 7 ( 106,979 )
Net current assets (liabilities): 25,167
Total assets less current liabilities: 290,593
Creditors: amounts falling due after more than one year: 8 ( 204,665 )
Total net assets (liabilities): 85,928
Capital and reserves
Called up share capital: 1
Profit and loss account: 85,927
Total Shareholders' funds: 85,928

The notes form part of these financial statements

FRON SPORT CLUBS LTD

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 2 March 2026
and signed on behalf of the board by:

Name: Rufas Lopes
Status: Director

The notes form part of these financial statements

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 2. Employees

    13 months to 28 February 2026
    Average number of employees during the period 27

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
Additions 34,992 19,581 54,573
Disposals
Revaluations
Transfers
At 28 February 2026 34,992 19,581 54,573
Amortisation
Charge for year 15,427 9,846 25,273
On disposals ( 3,491 ) ( 1,529 ) ( 5,020 )
Other adjustments
At 28 February 2026 11,936 8,317 20,253
Net book value
At 28 February 2026 23,056 11,264 34,320

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 63,062 81,286 73,445 51,401 183,466 452,660
Disposals
Revaluations
Transfers
At 28 February 2026 63,062 81,286 73,445 51,401 183,466 452,660
Depreciation
Charge for year 41,176 46,640 45,552 30,403 108,703 272,474
On disposals ( 10,607 ) ( 5,289 ) ( 11,579 ) ( 5,187 ) ( 18,258 ) ( 50,920 )
Other adjustments
At 28 February 2026 30,569 41,351 33,973 25,216 90,445 221,554
Net book value
At 28 February 2026 32,493 39,935 39,472 26,185 93,021 231,106

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

5. Stocks

13 months to 28 February 2026
£
Stocks 42,532
Payments on account 5,208
Total 47,740

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

6. Debtors

13 months to 28 February 2026
£
Trade debtors 59,750
Prepayments and accrued income 3,757
Other debtors 4,935
Total 68,442

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

7. Creditors: amounts falling due within one year note

13 months to 28 February 2026
£
Bank loans and overdrafts 6,237
Amounts due under finance leases and hire purchase contracts 8,441
Trade creditors 67,429
Taxation and social security 8,398
Accruals and deferred income 7,478
Other creditors 8,996
Total 106,979

FRON SPORT CLUBS LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

8. Creditors: amounts falling due after more than one year note

13 months to 28 February 2026
£
Bank loans and overdrafts 40,319
Amounts due under finance leases and hire purchase contracts 29,881
Other creditors 134,465
Total 204,665