Amateur British Gymnastics Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12353847

Amateur British Gymnastics Investments Limited

Company Limited by Guarantee

Filleted Financial Statements

31 March 2026

Amateur British Gymnastics Investments Limited

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Investments	5	5,063,739	5,393,643

Current assets

Debtors	6	4,290	13,901
Cash at bank and in hand		142,398	38,104
		---------	--------
		146,688	52,005

Creditors: amounts falling due within one year	7	38,936	38,110
		---------	--------
Net current assets		107,752	13,895
		------------	------------
Total assets less current liabilities		5,171,491	5,407,538

Creditors: amounts falling due after more than one year	8	5,142,828	5,341,956
		------------	------------
Net assets		28,663	65,582
		------------	------------

Capital and reserves

Profit and loss account	28,663	65,582
	--------	--------
Members funds	28,663	65,582
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

RJ Speak

Director

Company registration number: 12353847

Amateur British Gymnastics Investments Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Ford Hall, Lilleshall National Sports Centre, Newport, Shropshire, TF10 9NB, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Company limited by guarantee

The company is limited by guarantee and on any future winding up of the company, members are limited to a maximum payment of £1 each. As at 31 March 2026, there was 1 member.

5. Investments

	Other investments other than loans	Other loans	Total
	£	£	£
Cost
At 1 April 2025	2,919,183	2,694,151	5,613,334
Additions	–	1,265,000	1,265,000
Investment and treasurer fees charged to capital	( 13,334)	( 1,139,879)	(1,153,213)
Revaluations	14,858	–	14,858
Transfers to bank	( 526,000)	–	( 526,000)
Reinvested interest and dividends	69,451	–	69,451
	------------	------------	------------
At 31 March 2026	2,464,158	2,819,272	5,283,430
	------------	------------	------------
Impairment
At 1 April 2025 and 31 March 2026	–	219,691	219,691
	------------	------------	------------

Carrying amount
At 31 March 2026	2,464,158	2,599,581	5,063,739
	------------	------------	------------
At 31 March 2025	2,919,183	2,474,460	5,393,643
	------------	------------	------------

The fair value of Other investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

6. Debtors

	2026	2025
	£	£
Other debtors	4,290	13,901
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	38,936	38,110
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	5,142,828	5,341,956
	------------	------------

£3.5m of the above liability represents unsecured loan notes at 3.5% repayable 31 March 2029.

9. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2026	2025
	£	£

Financial assets measured at fair value through profit or loss

Fixed listed investments	2,464,158	2,919,183
	------------	------------

10. Summary audit opinion

As the Income statement has been omitted from the filing copy of the financial statements the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditors report was unqualified and dated 23 July 2026 . The senior statutory auditor was Nicolas Michael FCA .

The auditor was Charlton Baker (Bristol) Limited .