G&S Swim Academy LLP Filleted Accounts Cover |  |

| G&S Swim Academy LLP |
|  | Registered No. OC438047 |  |
|  | Information for Filing with the Registrar |  |
|  |  | 31 March 2026 |  |  |

G&S Swim Academy LLP Balance Sheet Registrar |  |

at | 31 March 2026 |  |  |  |  |  |  |
Registered No. | OC438047 | Notes | 2026 |  |  |  | 2025
|  |  |  |  |  | £ |  |  |  | £
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 9,296 |  |  |  | 7,955
|  |  |  |  |  | 9,296 |  |  |  | 7,955
Net current assets |  |  | 9,296 |  |  |  | 7,955
Total assets less current liabilities |  |  | 9,296 |  |  |  | 7,955
Net assets attributable to members |  |  | 9,296 |  |  |  | 7,955
Represented by: |  |  |  |  |  |  |
| Members' other interests |  |  |  |  |  |  |
|  | Other reserves |  |  | 9,296 |  |  |  | 7,955
|  |  |  |  |  | 9,296 |  |  |  | 7,955
|  |  |  |  |  | 9,296 |  |  |  | 7,955
These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit)(Application of Companies Act 2006) Regulations 2008) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the members on 31 March 2026 and signed on its behalf by:
G. Coleman Betteridge
Designated member |  |  |  |  |  |  |
31 March 2026 |  |  |  |  |  |

G&S Swim Academy LLP Notes to the Accounts Registrar |  |

for the year ended 31 March 2026 |  |  |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |
| G&S Swim Academy LLP is a limited liability partnership and incorporated in England and Wales. |  |
| Its registered number is: OC438047 |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |  |  |
| 12 Willow Close |  |  |  |  |  |  |  |  |  |  |  |
| Langley Mill |  |  |  |  |  |  |  |  |  |  |  |
| Notts |  |  |  |  |  |  |  |  |  |  |  |
| NG16 4EA |  |  |  |  |  |  |  |  |  |  |  |
1 | The accounts have been prepared in accordance and comply with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018. |  |

2 | Accounting policies |  |  |  |  |  |  |  |  |  |

| Members' remuneration and division of profits |  |  |  |  |  |  |  |
| Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account. In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense. Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'. |  |

| Intangible fixed assets |  |  |  |  |  |  |  |  |  |
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses. |  |

| Research and development costs |  |  |  |  |  |  |  |  |  |
| Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line. |  |

| Freehold investment property |  |  |  |  |  |  |  |  |  |
| Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties. |  |

| Investments |  |  |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss. |  |

| Stocks |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. |  |

| Trade and other debtors |  |  |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. |  |

| Trade and other creditors |  |  |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. |  |

| Provisions |  |  |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. |  |

| Members' Interests |  |  |  |  |  |  |  |  |  |
| Members' interests are classified as either equity or debt. Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves. Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members. |  |

| Foreign currencies |  |  |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound. |  |
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated. |  |

| Taxation |  |  |  |  |  |  |  |  |  |
| Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |  |

| Retirement benefits of former members |  |  |  |  |  |  |  |  |  |
| The retirement benefits of former members are determined annually base on a formula directly linked to the profits of the partnership. Provision is made at the date of retirement of the member for the estimated present value of the expected future payments to that member. On initial recognition the estimated current value of the future pension is transferred from members' interests to provisions for liabilities and charges. The unwinding of the discount of the provision to retirement benefits is charged to the profit and loss account and including in interest payable. The liability is reassessed annually and any changes in the estimates are included within the profit and loss account. |  |

3 | Employees |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2026 |  |  |  | 2025 |  |
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number |  |
| The average number of persons employed during the year was: |  | 0 |  |  |  | 2 |  |

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