Sport Massage Leicester Ltd

Company registration number: 10232520
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	10,487	12,551
Investment property	5	190,000	190,000
		200,487	202,551
Current assets
Debtors		305	300
Cash at bank and in hand		9,672	15,709
		9,977	16,009
Creditors: Amounts falling due within one year	6	(18,579)	(22,843)
Net current liabilities		(8,602)	(6,834)
Total assets less current liabilities		191,885	195,717
Creditors: Amounts falling due after more than one year	6	(150,435)	(157,467)
Provisions for liabilities		(1,993)	(2,385)
Net assets		39,457	35,865
Capital and reserves
Called up share capital		100	100
Retained earnings		39,357	35,765
Shareholders' funds		39,457	35,865

Sport Massage Leicester Ltd

Company registration number: 10232520
Balance Sheet as at 30 June 2026 (continued)

For the financial year 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 September 2026
 

P Harris Director

Sport Massage Leicester Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
467 Welford Road
LEICESTER
LE2 6BL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Tax

Tax charges are calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Sport Massage Leicester Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 June 2026 (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less subsequent accumulated depreciation and any subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	10% on cost or 25% on book value

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director(s). Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Sport Massage Leicester Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 June 2026 (continued)

4	Tangible assets

	Equipment £	Total £
Cost or valuation
At 1 July 2025	28,218	28,218
Additions	1,552	1,552
At 30 June 2026	29,770	29,770
Depreciation
At 1 July 2025	15,667	15,667
Charge for the year	3,616	3,616
At 30 June 2026	19,283	19,283
Carrying amount
At 30 June 2026	10,487	10,487
At 30 June 2025	12,551	12,551

5	Investment properties

	2026 £
At 1 July	190,000
At 30 June	190,000

There has been no valuation of investment property by an independent valuer.

Sport Massage Leicester Ltd

Notes to the Unaudited Financial Statements for the
Year Ended 30 June 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Bank loans and overdrafts	7,945	9,251
Taxation and social security	9,857	12,012
Other creditors	777	1,580
	18,579	22,843

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Loans and borrowings	150,435	157,467