IRIS Accounts Production v23.3.0.418 07397772 Board of Directors 1.7.21 30.6.22 30.6.22 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure073977722021-06-30073977722022-06-30073977722021-07-012022-06-30073977722020-06-30073977722020-07-012021-06-30073977722021-06-3007397772ns16:EnglandWales2021-07-012022-06-3007397772ns15:PoundSterling2021-07-012022-06-3007397772ns11:Director12021-07-012022-06-3007397772ns11:PrivateLimitedCompanyLtd2021-07-012022-06-3007397772ns11:SmallEntities2021-07-012022-06-3007397772ns11:AuditExempt-NoAccountantsReport2021-07-012022-06-3007397772ns11:SmallCompaniesRegimeForDirectorsReport2021-07-012022-06-3007397772ns11:SmallCompaniesRegimeForAccounts2021-07-012022-06-3007397772ns11:FullAccounts2021-07-012022-06-3007397772ns11:OrdinaryShareClass12021-07-012022-06-3007397772ns11:Director22021-07-012022-06-3007397772ns11:Director32021-07-012022-06-3007397772ns11:CompanySecretary12021-07-012022-06-3007397772ns11:RegisteredOffice2021-07-012022-06-3007397772ns6:CurrentFinancialInstruments2022-06-3007397772ns6:CurrentFinancialInstruments2021-06-3007397772ns6:ShareCapital2022-06-3007397772ns6:ShareCapital2021-06-3007397772ns6:RetainedEarningsAccumulatedLosses2022-06-3007397772ns6:RetainedEarningsAccumulatedLosses2021-06-3007397772ns6:LeaseholdImprovements2021-07-012022-06-3007397772ns6:PlantMachinery2021-07-012022-06-3007397772ns6:FurnitureFittings2021-07-012022-06-3007397772ns6:MotorVehicles2021-07-012022-06-3007397772ns6:ComputerEquipment2021-07-012022-06-3007397772ns6:LeaseholdImprovements2021-06-3007397772ns6:PlantMachinery2021-06-3007397772ns6:FurnitureFittings2021-06-3007397772ns6:LeaseholdImprovements2022-06-3007397772ns6:PlantMachinery2022-06-3007397772ns6:FurnitureFittings2022-06-3007397772ns6:LeaseholdImprovements2021-06-3007397772ns6:PlantMachinery2021-06-3007397772ns6:FurnitureFittings2021-06-3007397772ns6:MotorVehicles2021-06-3007397772ns6:ComputerEquipment2021-06-3007397772ns6:MotorVehicles2022-06-3007397772ns6:ComputerEquipment2022-06-3007397772ns6:MotorVehicles2021-06-3007397772ns6:ComputerEquipment2021-06-3007397772ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2021-06-3007397772ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2021-07-012022-06-3007397772ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-06-3007397772ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2021-06-3007397772ns6:WithinOneYearns6:CurrentFinancialInstruments2022-06-3007397772ns6:WithinOneYearns6:CurrentFinancialInstruments2021-06-3007397772ns11:OrdinaryShareClass12022-06-3007397772ns6:RetainedEarningsAccumulatedLosses2021-06-3007397772ns6:RetainedEarningsAccumulatedLosses2021-07-012022-06-30
REGISTERED NUMBER: 07397772 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

FOR

EBC FITNESS LIMITED

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EBC FITNESS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2022







DIRECTORS: Mr J Sweeney
Mr G A Roberts
Mr S W J Curran





SECRETARY: Mr S W J Curran





REGISTERED OFFICE: Petersfield
Great Easton
Dunmow
Essex
CM6 2HG





REGISTERED NUMBER: 07397772 (England and Wales)





ACCOUNTANTS: Sargeant Partnership LLP
Chartered Accountants
5 White Oak Square
London Road
Swanley
Kent
BR8 7AG

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

BALANCE SHEET
30 JUNE 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,485 10,179

CURRENT ASSETS
Stocks 24,525 24,525
Debtors 5 8,898 15,188
Cash at bank 6,547 5,980
39,970 45,693
CREDITORS
Amounts falling due within one year 6 58,506 54,236
NET CURRENT LIABILITIES (18,536 ) (8,543 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,051

)

1,636

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (7,151 ) 1,536
SHAREHOLDERS' FUNDS (7,051 ) 1,636

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

BALANCE SHEET - continued
30 JUNE 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by:





Mr S W J Curran - Director


EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1. STATUTORY INFORMATION

EBC Fitness Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Website - 20% per annum on reducing balance
Plant and machinery - 25% per annum on reducing balance
Fixtures and fittings - 25% per annum on reducing balance
Motor vehicles - 25% per annum on reducing balance
Computer equipment - 25% per annum on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2022

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
Website machinery fittings
£    £    £   
COST
At 1 July 2021 11,426 2,463 154
Additions 7,225 - -
Disposals - - -
At 30 June 2022 18,651 2,463 154
DEPRECIATION
At 1 July 2021 5,642 2,053 120
Charge for year 2,314 103 9
Eliminated on disposal - - -
At 30 June 2022 7,956 2,156 129
NET BOOK VALUE
At 30 June 2022 10,695 307 25
At 30 June 2021 5,784 410 34

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2022

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2021 25,029 3,205 42,277
Additions - - 7,225
Disposals (25,029 ) - (25,029 )
At 30 June 2022 - 3,205 24,473
DEPRECIATION
At 1 July 2021 21,689 2,594 32,098
Charge for year 835 153 3,414
Eliminated on disposal (22,524 ) - (22,524 )
At 30 June 2022 - 2,747 12,988
NET BOOK VALUE
At 30 June 2022 - 458 11,485
At 30 June 2021 3,340 611 10,179

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2021 12,502
Disposals (12,502 )
At 30 June 2022 -
DEPRECIATION
At 1 July 2021 10,298
Charge for year 551
Eliminated on disposal (10,849 )
At 30 June 2022 -
NET BOOK VALUE
At 30 June 2022 -
At 30 June 2021 2,204

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Amounts owed by group undertakings 1,269 15,188
Other debtors 7,629 -
8,898 15,188

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Hire purchase contracts - 666
Trade creditors 9,969 2,520
Amounts owed to group undertakings 40,826 43,882
Taxation and social security 5,077 4,648
Other creditors 2,634 2,520
58,506 54,236

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 July 2021 1,536
Deficit for the year (8,687 )
At 30 June 2022 (7,151 )

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

There were not any dividends paid to EBC Holdings Limited, the parent company in 2022. (2021: £17,345)

EBC FITNESS LIMITED (REGISTERED NUMBER: 07397772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2022

10. ULTIMATE CONTROLLING PARTY

The company's ultimate controlling parties are the directors of EBC Fitness Holdings Limited by virtue of their equal shareholdings.