REGISTERED NUMBER: 12846412 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

City Gym Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Cain

REGISTERED OFFICE:

Unit 2, George House

Somers Road

Southsea

Hampshire

PO5 4NS

REGISTERED NUMBER:

12846412 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

8,085

2,584

CURRENT ASSETS

Debtors

5

1,947

15,384

Cash at bank and in hand

6,675

1,514

8,622

16,898

CREDITORS

Amounts falling due within one year

6

25,319

10,829

NET CURRENT (LIABILITIES)/ASSETS

(16,697

)

6,069

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,612

)

8,653

PROVISIONS FOR LIABILITIES

1,029

491

NET (LIABILITIES)/ASSETS

(9,641

)

8,162

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,741

)

8,062

(9,641

)

8,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

D Cain - Director

1.	STATUTORY INFORMATION

City Gym Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The Financial Statements have been prepared on a going concern basis. This is considered appropriate as the director has given their assurances that they will continue to support the company for a period of at least 12 months from the date of this report.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

3,985

224

4,209

Additions

6,917

794

7,711

At 31 August 2025

10,902

1,018

11,920

DEPRECIATION

At 1 September 2024

1,550

75

1,625

Charge for year

1,871

339

2,210

At 31 August 2025

3,421

414

3,835

NET BOOK VALUE

At 31 August 2025

7,481

604

8,085

At 31 August 2024

2,435

149

2,584

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

1,947

15,384

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

638

168

Taxation and social security

6,378

8,729

Other creditors

18,303

1,932

25,319

10,829

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

D Cain

Balance outstanding at start of year

15,172

-

Amounts advanced

25,508

47,577

Amounts repaid

(40,680

)

(32,405

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

15,172

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D Cain.