REGISTERED NUMBER: 08832834 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

FOOTBALL AND FITNESS CLUBS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr SP Fenton

REGISTERED OFFICE:

Granville Hall

Granville Road

United Kingdom

Leicester

LE1 7RU

REGISTERED NUMBER:

08832834 (England and Wales)

FIXED ASSETS

Intangible assets

4

5,533

6,333

Tangible assets

5

91,504

11,462

97,037

17,795

CURRENT ASSETS

Debtors

6

25,632

10,070

Cash at bank

20,754

28,404

46,386

38,474

CREDITORS

Amounts falling due within one year

7

35,091

39,620

NET CURRENT ASSETS/(LIABILITIES)

11,295

(1,146

)

TOTAL ASSETS LESS CURRENT LIABILITIES

108,332

16,649

CREDITORS

Amounts falling due after more than one year

8

(66,058

)

(7,335

)

PROVISIONS FOR LIABILITIES

(22,876

)

(2,178

)

NET ASSETS

19,398

7,136

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,298

7,036

19,398

7,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 1 July 2026 and were signed by:

Mr SP Fenton - Director

1.	STATUTORY INFORMATION

Football And Fitness Clubs Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

13,667

Charge for year

800

At 31 March 2026

14,467

NET BOOK VALUE

At 31 March 2026

5,533

At 31 March 2025

6,333

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

870

20,000

20,870

Additions

958

87,615

88,573

At 31 March 2026

1,828

107,615

109,443

DEPRECIATION

At 1 April 2025

741

8,667

9,408

Charge for year

150

8,381

8,531

At 31 March 2026

891

17,048

17,939

NET BOOK VALUE

At 31 March 2026

937

90,567

91,504

At 31 March 2025

129

11,333

11,462

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

87,615

At 31 March 2026

87,615

DEPRECIATION

Charge for year

4,381

At 31 March 2026

4,381

NET BOOK VALUE

At 31 March 2026

83,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

15,000

-

Other debtors

10,632

10,070

25,632

10,070

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

14,673

3,999

Trade creditors

8,471

4,812

Taxation and social security

4,918

16,831

Other creditors

7,029

13,978

35,091

39,620

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

66,058

7,335

9.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is F&FC Holdings Ltd. The registered office address and the principal place of business of F&FC Holdings Ltd is Granville Hall, Granville Road, Leicester, LE1 7RU.

The company is the subsidiary undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts.