CITYATHLETE GYM LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12664100

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,573		32,764

			24,573		32,764
CURRENT ASSETS
Cash at bank and in hand		332		1,071

		332		1,071
Creditors: Amounts Falling Due Within One Year	5	(20,041 )		(16,985 )

NET CURRENT ASSETS (LIABILITIES)			(19,709 )		(15,914 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,864		16,850

Creditors: Amounts Falling Due After More Than One Year	6		(160,546 )		(147,609 )

NET LIABILITIES			(155,682 )		(130,759 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(155,683 )		(130,760 )

SHAREHOLDERS' FUNDS			(155,682)		(130,759)

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CITYATHLETE GYM LTD

Balance Sheet (continued)

As At 30 June 2026

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Emelieze

Director

21/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CITYATHLETE GYM LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12664100 . The registered office is 1 Islington Row Middleway, Birmingham, B15 1LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 July 2025	49,344	59,969	109,313

As at 30 June 2026	49,344	59,969	109,313

Depreciation
As at 1 July 2025	33,994	42,555	76,549
Provided during the period	3,838	4,353	8,191

As at 30 June 2026	37,832	46,908	84,740

Net Book Value
As at 30 June 2026	11,512	13,061	24,573

As at 1 July 2025	15,350	17,414	32,764

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CITYATHLETE GYM LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	980	821
Other creditors	19,061	16,164

	20,041	16,985

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	20,291	28,672
Other creditors	140,255	118,937

	160,546	147,609

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

The company entered into transactions with directors, who are considered to be related parties.

Transactions during the year comprised advances to and from directors. Any balances outstanding at the year end are unsecured, interest‑free and have no fixed repayment terms.

As at the year end the company owes £140,255 (2025 - £118,936) to directors as a result of director loan to company.

This balance of £140,255 was provided as an investment by Stephen Emelieze. The director’s loan is unsecured and subordinated in favour of third-party creditors.

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