REGISTERED NUMBER: 06585875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BARNSLEY GYMNASTICS CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B P O'Hara

REGISTERED OFFICE:

424 Carlton Road

Barnsley

South Yorkshire

S71 3HX

REGISTERED NUMBER:

06585875 (England and Wales)

ACCOUNTANTS:

K L King Accountants

Chartered Accountants

39 Kirkby Road

Hemsworth

Pontefract

West Yorkshire

WF9 4BA

FIXED ASSETS

Tangible assets

4

34,800

40,942

CURRENT ASSETS

Debtors

5

-

4,193

Cash at bank and in hand

31,251

19,133

31,251

23,326

CREDITORS

Amounts falling due within one year

6

38,035

25,477

NET CURRENT LIABILITIES

(6,784

)

(2,151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,016

38,791

CREDITORS

Amounts falling due after more than one year

7

19,888

24,887

NET ASSETS

8,128

13,904

RESERVES

Income and expenditure account

8,128

13,904

8,128

13,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 surplus or deficit 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 25 July 2026 and were signed by:

B P O'Hara - Director

1.	STATUTORY INFORMATION

Barnsley Gymnastics Club Limited is a private company, limited by guarantee , 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.

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 and machinery

-

15% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 25 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

189,755

DEPRECIATION

At 1 October 2024

148,813

Charge for year

6,142

At 30 September 2025

154,955

NET BOOK VALUE

At 30 September 2025

34,800

At 30 September 2024

40,942

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

4,193

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 8)

4,584

4,644

Trade creditors

4,122

2,494

Social security and other taxes

-

2,044

Other creditors

26,449

10,421

Accruals and deferred income

2,880

5,874

38,035

25,477

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 8)

19,888

24,887

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,384

5,987

8.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

4,584

4,644

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,608

4,680

Amounts falling due between two and five years:

Bank loans - 2-5 years

13,896

14,220

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,384

5,987

9.	LIMITED BY GUARANTEE

The company is limited by guarantee and therefore has no share capital.