Strom Fitness & Leisure Manchester Limit - Accounts to registrar (filleted)

REGISTERED NUMBER: 12347804 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 June 2025

for

Strom Fitness & Leisure Manchester

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

11,194

460

CURRENT ASSETS

Debtors

5

774,883

26,229

Cash at bank

724,076

1,003,064

1,498,959

1,029,293

CREDITORS

Amounts falling due within one year

6

(1,309,380

)

(896,488

)

NET CURRENT ASSETS

189,579

132,805

TOTAL ASSETS LESS CURRENT LIABILITIES

200,773

133,265

CREDITORS

Amounts falling due after more than one
year

7

(10,000

)

(20,000

)

NET ASSETS

190,773

113,265

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

190,673

113,165

190,773

113,265

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 June 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 26 June 2026 and were signed by:

Mr O J Macaulay - Director

1.	STATUTORY INFORMATION

Strom Fitness & Leisure Manchester Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12347804

Registered office:

Apt 6

144 Princess Street

Manchester

M1 7EP

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 29 June 2024

-

690

Additions

11,150

-

11,150

At 28 June 2025

11,150

690

11,840

DEPRECIATION

At 29 June 2024

-

230

Charge for year

186

230

416

At 28 June 2025

186

460

646

NET BOOK VALUE

At 28 June 2025

10,964

230

11,194

At 28 June 2024

-

460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.6.25

28.6.24

£

Trade debtors

286,823

20,254

Amounts owed by group undertakings

50

-

Other debtors

488,010

5,975

774,883

26,229

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.6.25

28.6.24

£

Bank loans and overdrafts

10,000

Trade creditors

667,323

590,200

Taxation and social security

172,908

101,029

Other creditors

459,149

195,259

1,309,380

896,488

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.6.25

28.6.24

£

Bank loans

10,000

20,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 June 2025 and 28 June 2024:

28.6.25

28.6.24

£

Mr O J Macaulay

Balance outstanding at start of year

-

Amounts advanced

437,193

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

437,193

-

Loans in excess of £10,000 incur interest at 2.25% per annum until 31 March 2025 and 3.75% thereafter.