SPARRING PARTNERS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. Year-on-year comparison hidden: this filing covers about 12 months versus 14 months prior. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Azets Audit Services

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. SPARRING PARTNERS LIMITED · parent
   1. Gymbox Limited 100% · London, SE1 6TJ · Dormant company

Significant events

• “During the year, the company completed an impairment assessment based on its latest forecasts. This review resulted in a reversal of impairment of £1.3 million (2024: reversal of £0.9 million) against the carrying value of tangible fixed assets, reflecting improved trading performance and positive outlook across the estate.”
• “The prior period exceptional items were significantly influenced by one-off events arising from the acquisition of the Sparring Partners group by Urban Gym Group ("UGG") on 24 October 2024. As part of this transaction, a group repayable balance of £15,514,103 outstanding at the date of acquisition was written off, resulting in a substantial exceptional credit in the prior period profit and loss account.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.