REGISTERED NUMBER: 15210857 (England and Wales)

EC1 Leisure Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

J S Rakar

SECRETARY:

J S Rakar

REGISTERED OFFICE:

3-5 London Road

Rainham

Gillingham

Kent

ME8 7RG

REGISTERED NUMBER:

15210857 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Intangible assets

4

183,376

152,231

Tangible assets

5

765,904

-

949,280

152,231

CURRENT ASSETS

Debtors

6

232,586

101,106

Cash at bank

7,548

139,408

240,134

240,514

CREDITORS

Amounts falling due within one year

7

1,175,549

402,796

NET CURRENT LIABILITIES

(935,415

)

(162,282

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,865

(10,051

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

13,864

(10,052

)

13,865

(10,051

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 April 2026 and were signed by:

J S Rakar - Director

1.	STATUTORY INFORMATION

EC1 Leisure 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.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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.

Franchise costs are being amortised evenly over their estimated useful life of fifteen years.

Tangible fixed assets

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

Plant and machinery etc

-

No depreciation as assets not in use

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

152,231

Additions

31,145

At 31 December 2025

183,376

NET BOOK VALUE

At 31 December 2025

183,376

At 31 December 2024

152,231

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

462,259

303,645

765,904

At 31 December 2025

462,259

303,645

765,904

NET BOOK VALUE

At 31 December 2025

462,259

303,645

765,904

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

80,000

-

Other debtors

54,564

3,806

134,564

3,806

Amounts falling due after more than one year:

Amounts owed by group undertakings

98,022

97,300

Aggregate amounts

232,586

101,106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

97

-

Trade creditors

432,775

47,097

Other creditors

742,677

355,699

1,175,549

402,796

8.	ULTIMATE CONTROLLING PARTY

EC1 Leisure ltd is a wholly owned subsidiary of UFC Gym Old Street Limited, a company incorporated in England and Wales whose registered office address is 152 Robin Hood Lane, Chatham, England, ME5 9LB.