REGISTERED NUMBER: 07963344 (England and Wales)

Unaudited Financial Statements

for the Year Ended 27 March 2026

for

Yourstyle Leisure Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

140,560

81,045

CURRENT ASSETS

Stocks

5,470,782

1,892,722

Debtors

5

386,852

137,729

Cash at bank and in hand

146,204

293,547

6,003,838

2,323,998

CREDITORS

Amounts falling due within one year

6

5,398,974

1,373,284

NET CURRENT ASSETS

604,864

950,714

TOTAL ASSETS LESS CURRENT LIABILITIES

745,424

1,031,759

CREDITORS

Amounts falling due after more than one year

7

(400,656

)

(789,355

)

PROVISIONS FOR LIABILITIES

(33,174

)

(20,261

)

NET ASSETS

311,594

222,143

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

311,593

222,142

SHAREHOLDERS' FUNDS

311,594

222,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

Mr J P Hurst - Director

1.	STATUTORY INFORMATION

Yourstyle Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07963344

Registered office:

Chesterway

Northwich

Cheshire

CW9 5NQ

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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

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.

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Office Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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

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 23 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Office

property

machinery

Equipment

£

£

£

COST

At 28 March 2025

49,055

39,755

22,612

Additions

17,630

18,000

4,054

Disposals

(49,055

)

(13,658

)

-

At 27 March 2026

17,630

44,097

26,666

DEPRECIATION

At 28 March 2025

37,187

27,255

18,860

Charge for year

4,408

6,922

1,950

Eliminated on disposal

(37,187

)

(10,850

)

-

At 27 March 2026

4,408

23,327

20,810

NET BOOK VALUE

At 27 March 2026

13,222

20,770

5,856

At 27 March 2025

11,868

12,500

3,752

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 28 March 2025

86,583

11,945

209,950

Additions

73,055

8,303

121,042

Disposals

-

-

(62,713

)

At 27 March 2026

159,638

20,248

268,279

DEPRECIATION

At 28 March 2025

37,880

7,723

128,905

Charge for year

30,440

3,131

46,851

Eliminated on disposal

-

-

(48,037

)

At 27 March 2026

68,320

10,854

127,719

NET BOOK VALUE

At 27 March 2026

91,318

9,394

140,560

At 27 March 2025

48,703

4,222

81,045

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 28 March 2025

-

86,583

86,583

Additions

18,000

73,055

91,055

At 27 March 2026

18,000

159,638

177,638

DEPRECIATION

At 28 March 2025

-

37,880

37,880

Charge for year

4,500

30,440

34,940

At 27 March 2026

4,500

68,320

72,820

NET BOOK VALUE

At 27 March 2026

13,500

91,318

104,818

At 27 March 2025

-

48,703

48,703

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

25,675

74,307

Other debtors

361,177

63,422

386,852

137,729

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

27,247

20,000

Hire purchase contracts

43,325

20,803

Trade creditors

3,583,591

354,886

Taxation and social security

646,927

280,512

Other creditors

1,097,884

697,083

5,398,974

1,373,284

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

65,445

13,333

Hire purchase contracts

177,843

49,178

Other creditors

157,368

726,844

400,656

789,355

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

221,168

69,981

The hire purchases are secured against the asset to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, which are not included in the balance sheet, amount to £680,000, which expire in 2031.These represent obligations under a lease.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 27 March 2026 and the period ended 27 March 2025:

2026

2025

£

£

Mr J P Hurst

Balance outstanding at start of year

-

9,116

Amounts advanced

117,724

-

Amounts repaid

(65,367

)

(9,116

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

52,357

-