ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 07572666

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	GYMBO'S HEALTH & FITNESS LIMITED


GYMBO'S HEALTH & FITNESS LIMITED

COMPANY INFORMATION

Director	J S P Rivers


Registered number	07572666


Registered office	Unit 1 Cambrad Building College Farm Business Park
	North end
	Meldreth
	United Kingdom
	SG8 6NT


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


GYMBO'S HEALTH & FITNESS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


GYMBO'S HEALTH & FITNESS LIMITED REGISTERED NUMBER:07572666

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	6	577		577
Bank and cash balances		17,989		26,164
		18,566		26,741
Creditors: amounts falling due within one year	7	(7,598)		(11,537)
Net current assets			10,968		15,204
Total assets less current liabilities			10,968		15,204
Creditors: amounts falling due after more than one year	8		(10,670)		(12,955)

Net assets			298		2,249

Capital and reserves
Called up share capital	1	1
Profit and loss account	297	2,248
	298	2,249

Page 1


GYMBO'S HEALTH & FITNESS LIMITED REGISTERED NUMBER:07572666

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

J S P Rivers

Director

Date: 4 August 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


GYMBO'S HEALTH & FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Gymbo's Health& Fitness 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

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3


GYMBO'S HEALTH & FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

6 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4


GYMBO'S HEALTH & FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 2).

4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	12,000
	At 31 March 2026	12,000
	Amortisation
	At 1 April 2025	12,000
	At 31 March 2026	12,000
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

Page 5


GYMBO'S HEALTH & FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 April 2025	19,089
	At 31 March 2026	19,089
	Depreciation
	At 1 April 2025	19,089
	At 31 March 2026	19,089
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

Debtors

					2026	2025
					£	£


Other debtors	577	577
	577	577

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	2,286	2,287
Amounts owed to group undertakings	1,900	1,250
Corporation tax	731	478
Other creditors	881	5,722
Accruals and deferred income	1,800	1,800
	7,598	11,537

Page 6


GYMBO'S HEALTH & FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	10,670	12,955
	10,670	12,955

Not later than 1 year	11,054	11,054
Later than 1 year and not later than 5 years	15,905	26,959
	26,959	38,013

10.	Related party transactions
	At the reporting date the company owed £722 (2025: £5,722) to the director. The balance can be found within creditors due within one year and no interest is being charged on this loan. At the reporting date the company owed £1,900 (2025: £1,250) to a connected company. The balance can be found within creditors due within one year and no interest is being charged on this loan.

Page 7