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Company Registration No. 12072932 (England and Wales)
NR Health & Fitness Club (Dereham) Ltd Unaudited accounts for the year ended 31 December 2022
NR Health & Fitness Club (Dereham) Ltd Unaudited accounts Contents
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NR Health & Fitness Club (Dereham) Ltd Company Information for the year ended 31 December 2022
Directors
Nathan J Gostling Nikkita J Gostling
Company Number
12072932 (England and Wales)
Registered Office
14 Chestnut Drive Wymondham NORFOLK NR18 9SB United Kingdom
Accountants
Arithmo Accountancy Ltd Meadow Barn Low Road North Tuddenham, Dereham NORFOLK NR20 3AB
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NR Health & Fitness Club (Dereham) Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,107 
16,950 
Tangible assets
26,465 
30,962 
38,572 
47,912 
Current assets
Inventories
1,375 
652 
Debtors
63,129 
44,204 
Cash at bank and in hand
113,971 
123,505 
178,475 
168,361 
Creditors: amounts falling due within one year
(91,320)
(89,013)
Net current assets
87,155 
79,348 
Total assets less current liabilities
125,727 
127,260 
Creditors: amounts falling due after more than one year
(4,406)
(7,380)
Provisions for liabilities
Deferred tax
(4,398)
(2,223)
Net assets
116,923 
117,657 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
116,823 
117,557 
Shareholders' funds
116,923 
117,657 
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by
Nathan J Gostling Director Company Registration No. 12072932
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NR Health & Fitness Club (Dereham) Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
NR Health & Fitness Club (Dereham) Ltd is a private company, limited by shares, registered in England and Wales, registration number 12072932. The registered office is 14 Chestnut Drive, Wymondham, NORFOLK, NR18 9SB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20, 25 & 33% Straight Line
Fixtures & fittings
20% Straight line
Computer equipment
33% Straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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NR Health & Fitness Club (Dereham) Ltd Notes to the Accounts for the year ended 31 December 2022
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
29,058 
At 31 December 2022
29,058 
Amortisation
At 1 January 2022
12,108 
Charge for the year
4,843 
At 31 December 2022
16,951 
Net book value
At 31 December 2022
12,107 
At 31 December 2021
16,950 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2022
37,537 
16,576 
864 
54,977 
Additions
8,665 
- 
170 
8,835 
At 31 December 2022
46,202 
16,576 
1,034 
63,812 
Depreciation
At 1 January 2022
18,138 
5,224 
653 
24,015 
Charge for the year
10,099 
3,036 
197 
13,332 
At 31 December 2022
28,237 
8,260 
850 
37,347 
Net book value
At 31 December 2022
17,965 
8,316 
184 
26,465 
At 31 December 2021
19,399 
11,352 
211 
30,962 
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NR Health & Fitness Club (Dereham) Ltd Notes to the Accounts for the year ended 31 December 2022
2022 
2021 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
- 
10,592 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
487 
- 
Amounts due from group undertakings etc.
49,319 
32,732 
Accrued income and prepayments
1,241 
1,062 
Other debtors
12,082 
10,410 
63,129 
44,204 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
- 
1,295 
VAT
10,990 
4,392 
Obligations under finance leases and hire purchase contracts
4,583 
7,497 
Trade creditors
6,757 
26,810 
Amounts owed to group undertakings and other participating interests
42,130 
41,872 
Taxes and social security
25,446 
5,808 
Accruals
1,414 
1,339 
91,320 
89,013 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
4,406 
4,280 
Obligations under finance leases and hire purchase contracts
- 
3,100 
4,406 
7,380 
9
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Nathan J Gostling
Nathan J Gostling
5,347 
- 
- 
5,347 
5,347 
- 
- 
5,347 
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NR Health & Fitness Club (Dereham) Ltd Notes to the Accounts for the year ended 31 December 2022
11
Transactions with related parties
The company continued to benefit from an intra-group loan from NR Health & Fitness Club Limited (10575390). At the end of the period the loan stood at £41,872 is repayable on demand and no interest is charged During the accounting period the company continued to provide a loan to a member of the group, NR Health & Fitness Club (Watton) Limited (13045943) which stood at £15,179 at the end of the period. The loan is repayable on demand and no interest is charged. During the accounting period the company continued to provide a loan to it's parent company, NR Health & Fitness Club (Holdings) Limited (12940916) which stood at £17,554 at the end of the period. The loan is repayable on demand and no interest is charged
12
Controlling party
The company is a wholly owned subsidiary of NR Health & Fitness Club (Holdings) Limited (12940916) whose registered address is 14 Chestnut Drive, Wymondham, NR18 9SB
13
Average number of employees
During the year the average number of employees was 9 (2021: 9).
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