Battle · 4 companies

Health clubs

One makes a splash. Another is left treading water.

Nuffield Health leads on 2 of the five measures that matter most: turnover, pre-tax profit, profit margin, growth and net assets. Nuffield Health is the biggest by turnover at £1,485m, against £717m at David Lloyd. Bannatyne keeps the most of every £100 it takes, £9.97 as pre-tax profit.

The year ends are up to 12 months apart, so this compares each company's most recent filing rather than the same twelve months. Nuffield Health and Bannatyne file group accounts that include subsidiaries; Virgin Active files for a single company, which flatters the groups on size.

Accounts compared: David Lloyd to Dec 2024 · Virgin Active to Dec 2024 · Nuffield Health to Dec 2025 · Bannatyne to Dec 2025

The Numbers

#CompanyTurnoverChangePre-tax profitMarginEmployeesPay per headTurnover per headNet assetsBank and cashAccounts toBasis
1 Nuffield HealthNuffield Health £1,485m +2.2% -£59m -4.0% 18,566 £30,000 £80,000 £1,012m £9m Dec 2025 Group
2 David LloydDavid Lloyd Leisure Limited £717m +13.8% £55m 7.6% 5,773 £34,000 £124,000 £468m £4m Dec 2024 n/d
3 BannatyneThe Bannatyne Group Limited £158m +5.5% £16m 10.0% 2,789 £21,000 £57,000 £34m £15m Dec 2025 Group
4 Virgin ActiveVirgin Active Limited £130m +8.3% -£22m -16.8% 2,144 £24,000 £61,000 £106m £9m Dec 2024 Single company

Ranked by turnover. Click any column to sort. The leader on each measure is highlighted. Movements are against each company's own prior year. Pre-tax profit is filed except where marked (est.).

Category winners

The Takeaway

  1. Bannatyne converts the most of its turnover. Of every £100, £9.97 reaches pre-tax profit, against a loss of £16.81 at Virgin Active.
  2. Nuffield Health is the largest on the top line, £1,485m of turnover, 2.1x David Lloyd's £717m.
  3. David Lloyd is growing fastest, turnover +13.8% on its own prior year.
  4. Nuffield Health is the biggest employer with 18,566 people; David Lloyd pays the most per head, an average staff cost of about £34,000.
  5. Nuffield Health has the largest balance sheet, net assets of £1,012m, while Bannatyne holds the most cash at £15m.

Who keeps the most of every £100 of sales?

Bannatyne keeps the most: £9.97 of every £100 of turnover becomes pre-tax profit. Virgin Active does worst, losing £16.81.

Financing bites hardest at David Lloyd: £13.60 of every £100 goes on interest.

Every profit figure here is the one the company filed.

The chart splits each company's turnover into £100: what goes on people, on interest and on everything else, and what is left as profit.

Out of every £100 of turnover

£100£0 Payroll: £37.52 of every £100Payroll£37.52Financing: £7.27 of every £100£7.27Other costs: £45.24 of every £100Other costs£45.24Profit: £9.97 of every £100Profit £9.97BannatyneYear to Dec 2025£158mPayroll: £27.00 of every £100Payroll£27.00Financing: £13.60 of every £100Financing£13.60Other costs: £51.76 of every £100Other costs£51.76Profit: £7.64 of every £100Profit £7.64David LloydYear to Dec 2024£717mPayroll: £38.13 of every £100Payroll£38.13Financing: £4.76 of every £100Other costs: £61.08 of every £100Other costs£61.08Loss (the costs beyond £100): £3.96 of every £100Loss £3.96NuffieldHealthYear to Dec 2025£1,485mPayroll: £39.55 of every £100Payroll£39.55Financing: £13.11 of every £100Financing£13.11Other costs: £64.14 of every £100Other costs£64.14Loss (the costs beyond £100): £16.81 of every £100Loss £16.81Virgin ActiveYear to Dec 2024£130m
Payroll (staff costs)Financing (interest paid)Other running costsPre-tax profitLoss: the costs beyond £100

Each column is £100 of that company's own turnover, so companies of any size compare on one scale; the figures are pounds out of each £100, not millions. Companies run from the best margin to the worst. Payroll is staff costs, financing is interest paid, other running costs are everything else, and profit is pre-tax profit, filed or estimated as marked in the table. A loss is not an extra cost: it is the part of the costs that runs past the £100 line, marked with a red bracket. Hover over any segment for its figure.

Who is the biggest, and does the comparison hold?

By turnover the order is Nuffield Health (£1,485m), David Lloyd (£717m), Bannatyne (£158m), Virgin Active (£130m).

By headcount, Nuffield Health leads with 18,566 employees.

The comparison holds with the dates stated plainly: David Lloyd to Dec 2024, Virgin Active to Dec 2024, Nuffield Health to Dec 2025, Bannatyne to Dec 2025. The bases differ: group accounts include the businesses a company owns, single-company accounts do not.

Nuffield Health£1,485mDavid Lloyd£717mBannatyne£158mVirgin Active£130m

Turnover on the latest filing

Who is growing fastest?

David Lloyd grew fastest, turnover +13.8% on its own prior year, ahead of Virgin Active (+8.3%), Bannatyne (+5.5%), Nuffield Health (+2.2%).

David Lloyd+13.8%Virgin Active+8.3%Bannatyne+5.5%Nuffield Health+2.2%

Turnover change on each company's own prior year

Who employs the most, who pays the most, and who brings in the most per head?

Nuffield Health employs the most, 18,566 people, against 5,773 at David Lloyd.

David Lloyd has the highest average staff cost, about £34,000 a head; Bannatyne the lowest, about £21,000.

David Lloyd brings in the most turnover per employee, about £124,000, against £57,000 at Bannatyne. It says as much about the business model as the workforce: a marketplace or a wholesaler needs far fewer people per pound than a restaurant or a gym.

What does the full ledger show?

MeasureDavid LloydVirgin ActiveNuffield HealthBannatyne
Registered nameDAVID LLOYD LEISURE LIMITEDVIRGIN ACTIVE LIMITEDNUFFIELD HEALTHTHE BANNATYNE GROUP LIMITED
Company number01516226034484410057697009618868
Incorporated1980199719572015
Accounts filed30 July 20254 October 20257 July 202615 April 2026
Turnover, prior year£630m£120m£1,453m£150m
Pre-tax profit, prior year-£17m-£15m-£36m£14m
Staff costs£194m£52m£566m£59m
Payroll share of turnover27.0%39.6%38.1%37.5%
Employees, prior year5,4752,37919,3612,773
Dividends paidn/dn/dn/d£6m
Charges outstanding54125

A figure the filing does not disclose is shown as n/d; a zero in a filing is treated as not disclosed. Rounding: below £0.1m in thousands, £0.1m to £2m to one decimal place, above that to the nearest million.

Health clubs: common questions

Who is the biggest of David Lloyd, Virgin Active, Nuffield Health or Bannatyne?

Nuffield Health, with turnover of £1,485m in the year to December 2025.

Which makes the most profit?

David Lloyd: £55m pre-tax in the year to December 2024.

Which employs the most people?

Nuffield Health, with 18,566 employees in its latest accounts.

David Lloyd or Virgin Active: which is bigger?

David Lloyd, with turnover of £717m against £130m at Virgin Active on their latest filings. On margin, David Lloyd keeps more of each £100 as pre-tax profit.

David Lloyd or Nuffield Health: which is bigger?

Nuffield Health, with turnover of £1,485m against £717m at David Lloyd on their latest filings. On margin, David Lloyd keeps more of each £100 as pre-tax profit.

David Lloyd or Bannatyne: which is bigger?

David Lloyd, with turnover of £717m against £158m at Bannatyne on their latest filings. On margin, Bannatyne keeps more of each £100 as pre-tax profit.

Virgin Active or Nuffield Health: which is bigger?

Nuffield Health, with turnover of £1,485m against £130m at Virgin Active on their latest filings. On margin, Nuffield Health keeps more of each £100 as pre-tax profit.

Virgin Active or Bannatyne: which is bigger?

Bannatyne, with turnover of £158m against £130m at Virgin Active on their latest filings. On margin, Bannatyne keeps more of each £100 as pre-tax profit.

Nuffield Health or Bannatyne: which is bigger?

Nuffield Health, with turnover of £1,485m against £158m at Bannatyne on their latest filings. On margin, Bannatyne keeps more of each £100 as pre-tax profit.

Where do these figures come from?

Each company's latest accounts filed at Companies House. Each links to its full Spark Intel profile, which names the filing it comes from.