Structure Sport and Fitness Ltd. Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08766354

Structure Sport and Fitness Ltd.

Filleted Unaudited Financial Statements

31 March 2026

Structure Sport and Fitness Ltd.

Financial Statements

Year ended 31 March 2026

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 7

Structure Sport and Fitness Ltd.

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Structure Sport and Fitness Ltd.

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Structure Sport and Fitness Ltd. for the year ended 31 March 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Structure Sport and Fitness Ltd., as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Structure Sport and Fitness Ltd. and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Structure Sport and Fitness Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Structure Sport and Fitness Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Structure Sport and Fitness Ltd.. You consider that Structure Sport and Fitness Ltd. is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Structure Sport and Fitness Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

19 September 2026

Structure Sport and Fitness Ltd.

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	25,940	31,527

Current assets

Debtors	5	–	400
Cash at bank and in hand		5,772	–
		-------	----
		5,772	400

Creditors: amounts falling due within one year	6	35,113	28,782
		--------	--------
Net current liabilities		29,341	28,382
		--------	--------
Total assets less current liabilities		( 3,401)	3,145

Creditors: amounts falling due after more than one year	7	6,070	12,515
		-------	--------
Net liabilities		( 9,471)	( 9,370)
		-------	--------

Structure Sport and Fitness Ltd.

Statement of Financial Position (continued)

31 March 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	121	121
Profit and loss account	( 9,592)	( 9,491)
	-------	-------
Shareholders deficit	( 9,471)	( 9,370)
	-------	-------

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 comprehensive income has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 27 August 2026 , and are signed on behalf of the board by:

Mr C J Slack

Director

Company registration number: 08766354

Structure Sport and Fitness Ltd.

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 110 Duchess Road, Sheffield, S2 4BL.

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 and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the period end date, the Statement of Financial Position reflects a position of net current and net total liabilities. Despite this, the financial statements have been prepared on the going concern basis, this supported by reference to the ongoing financial commitment of the director and related parties to provide the requisite funding to address corporate liabilities as they fall due.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements, other than those stated below.

Revenue recognition

Turnover for the period comprises charges levied on customers during the period.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Improvements to Leasehold Property	-	10% straight line
Gym Equipment	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 April 2025	15,532	37,672	24,108	77,312
Additions	–	–	1,130	1,130
	--------	--------	--------	--------
At 31 March 2026	15,532	37,672	25,238	78,442
	--------	--------	--------	--------
Depreciation
At 1 April 2025	4,660	31,074	10,051	45,785
Charge for the year	1,553	1,649	3,515	6,717
	--------	--------	--------	--------
At 31 March 2026	6,213	32,723	13,566	52,502
	--------	--------	--------	--------
Carrying amount
At 31 March 2026	9,319	4,949	11,672	25,940
	--------	--------	--------	--------
At 31 March 2025	10,872	6,598	14,057	31,527
	--------	--------	--------	--------

5. Debtors

	2026	2025
	£	£
Trade debtors	–	400
	----	----

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	4,200	5,582
Trade creditors	7,684	9,918
Related party CFS loan creditor	15,179	6,332
Sheffield Sports Performance loan creditor	2,400	1,800
Other creditors	5,650	5,150
	--------	--------
	35,113	28,782
	--------	--------

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

	2026	2025
	£	£
Bank loans and overdrafts	1,000	5,200
Sheffield Sports Performance loan creditor	5,070	7,315
	-------	--------
	6,070	12,515
	-------	--------

8. Directors' advances, credits and guarantees

A loan account exists between the company and its director. At the year end date, the company was indebted to the director in the sum of £1,300 (2025: £1,300). The loan is unsecured, interest free and repayable on demand.

9. Related party transactions

The company was related to CFS Investments Limited throughout the year by virtue of common directorship and control. A loan account and trading account exists as between this company and CFS Investments Ltd. At the reporting date, amounts owing to CFS Investments Limited amounted to £22,864 (2025: £15,478) these included within trade and other creditors. The outstanding balance is not subject to any formal repayment terms and interest is not being charged.