Silverfin false false 31/12/2025 09/10/2024 31/12/2025 Mr P S Bryant 09/10/2024 Mr R Coates 09/10/2024 Mrs E J Coulthard 09/10/2024 Mr J F H Guillon 08/01/2026 09/10/2024 08 July 2026 The principal activity of the company is that of running a professional gym and providing personal training. 16008400 2025-12-31 16008400 bus:Director1 2025-12-31 16008400 bus:Director2 2025-12-31 16008400 bus:Director3 2025-12-31 16008400 bus:Director4 2025-12-31 16008400 core:CurrentFinancialInstruments 2025-12-31 16008400 core:ShareCapital 2025-12-31 16008400 bus:OrdinaryShareClass1 2025-12-31 16008400 2024-10-09 2025-12-31 16008400 bus:FilletedAccounts 2024-10-09 2025-12-31 16008400 bus:SmallEntities 2024-10-09 2025-12-31 16008400 bus:AuditExemptWithAccountantsReport 2024-10-09 2025-12-31 16008400 bus:PrivateLimitedCompanyLtd 2024-10-09 2025-12-31 16008400 bus:Director1 2024-10-09 2025-12-31 16008400 bus:Director2 2024-10-09 2025-12-31 16008400 bus:Director3 2024-10-09 2025-12-31 16008400 bus:Director4 2024-10-09 2025-12-31 16008400 bus:OrdinaryShareClass1 2024-10-09 2025-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 16008400 (England and Wales)

# STARS GYMS SITE 2 LIMITED

### Unaudited Financial Statements
For the financial period from 09 October 2024 to 31 December 2025
Pages for filing with the registrar

STARS GYMS SITE 2 LIMITED

## Unaudited Financial Statements

For the financial period from 09 October 2024 to 31 December 2025

Contents

STARS GYMS SITE 2 LIMITED

## BALANCE SHEET

As at 31 December 2025
STARS GYMS SITE 2 LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025
|  | £
Current assets |  |
Debtors | 3 | 191,558
Cash at bank and in hand | 4 | 30
|  | 191,588
Creditors: amounts falling due within one year | 5 | ( 190,486)
Net current assets |  | 1,102
Total assets less current liabilities |  | 1,102
Net assets |  | 1,102
Capital and reserves |  |
Called-up share capital | 6 | 1,102
Total shareholder's funds |  | 1,102

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Stars Gyms Site 2 Limited (registered number: 16008400) were approved and authorised for issue by the Board of Directors on 08 July 2026. They were signed on its behalf by:

Mr R Coates Director |

STARS GYMS SITE 2 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 October 2024 to 31 December 2025
STARS GYMS SITE 2 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 09 October 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Stars Gyms Site 2 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp, Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources and ongoing support from the parent company and directors, to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

Reporting period length has been extended from 31 October 2025 to 31 December 2025.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Period from 09.10.2024 to 31.12.2025
| Number
Monthly average number of persons employed by the Company during the period, including directors | 0

#### 3. Debtors

| 31.12.2025
| £
Amounts owed by Group undertakings | 1,102
Prepayments | 190,456
| 191,558

#### 4. Cash and cash equivalents

| 31.12.2025
| £
Cash at bank and in hand | 30

#### 5. Creditors: amounts falling due within one year

| 31.12.2025
| £
Amounts owed to Group undertakings | 189,986
Accruals | 500
| 190,486

#### 6. Called-up share capital

| 31.12.2025
| £
Allotted, called-up and fully-paid |
1,102 Ordinary shares of £ 1.00 each | 1,102

#### 7. Related party transactions

Other related party transactions

| 31.12.2025
| £
Stars Gyms Ltd | (189,986)
Stars Gyms Holdings Ltd | 1,102

During the year, there were amounts owed to Stars Gyms Limited of £189,986 and amount owed by Stars Gyms Holdings Ltd of £1,102.