Metroflex Gym UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07629087

Metroflex Gym UK Limited

Filleted Unaudited Financial Statements

30 June 2026

Metroflex Gym UK Limited

Balance Sheet

30 June 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	6	2,579		32,009

Creditors: amounts falling due within one year	7	30,921		31,493
		--------		--------
Net current (liabilities)/assets			( 28,342)	516
			--------	----
Total assets less current liabilities			( 28,342)	516
			--------	----
Net (liabilities)/assets			( 28,342)	516
			--------	----

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 28,442)	416
	--------	----
Shareholders (deficit)/funds	( 28,342)	516
	--------	----

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 profit and loss account has not been delivered.

For the year to cessation ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

- The director acknowledges his 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 31 August 2026 , and are signed on behalf of the board by:

Mr T Gilmour
Director

Company registration number: 07629087

Metroflex Gym UK Limited

Notes to the Financial Statements

Year to cessation ended 30 June 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 A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

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.

Revenue recognition

The turnover figure in the profit and loss account represents amounts received for gymnasium entrance and related sales, exclusive of Value Added Tax.

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:

Plant & Machinery	-	25% straight line
Office Equipment	-	25% straight line

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year to cessation amounted to 1 (2025: 1 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 July 2025	14,730	2,156	16,886
Disposals	( 14,730)	( 2,156)	( 16,886)
	--------	-------	--------
At 30 June 2026	–	–	–
	--------	-------	--------
Depreciation
At 1 July 2025	14,730	2,156	16,886
Disposals	( 14,730)	( 2,156)	( 16,886)
	--------	-------	--------
At 30 June 2026	–	–	–
	--------	-------	--------
Carrying amount
At 30 June 2026	–	–	–
	--------	-------	--------
At 30 June 2025	–	–	–
	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Other debtors	2,579	32,009
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	7,947	1,227
Trade creditors	4,208	30
Corporation tax	–	4,842
Social security and other taxes	–	2,100
Other creditors	18,766	23,294
	--------	--------
	30,921	31,493
	--------	--------

8. 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

Financial assets measured at fair value through profit or loss	835	31,410
	----	--------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	31,021	24,651
	--------	--------

9. Director's advances, credits and guarantees

During the year to cessation the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T Gilmour	15,397	( 33,447)	( 18,050)
	--------	--------	--------

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr T Gilmour	11,763	3,634	15,397
	--------	-------	--------