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Registration number: 13700024

Hamma Fitness Limited

Unaudited Filleted Financial Statements

for the Period from 24 October 2021 to 31 October 2022

 

Hamma Fitness Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Hamma Fitness Limited

Company Information

Directors

Mrs Caroline Martin

Mr Owen Jack Martin

Mr Sean Martin

Registered office

22 Duke Street
St Helens
Merseyside
WA10 2JP

 

Hamma Fitness Limited

(Registration number: 13700024)
Balance Sheet as at 31 October 2022

Note

2022
£

Fixed assets

 

Tangible assets

4

6,577

Current assets

 

Debtors

5

2

Creditors: Amounts falling due within one year

6

(6,533)

Net current liabilities

 

(6,531)

Net assets

 

46

Capital and reserves

 

Called up share capital

2

Retained earnings

44

Shareholders' funds

 

46

For the financial period ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 October 2023 and signed on its behalf by:
 

.........................................
Mrs Caroline Martin
Director

 

Hamma Fitness Limited

Notes to the Unaudited Financial Statements for the Period from 24 October 2021 to 31 October 2022

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
22 Duke Street
St Helens
Merseyside
WA10 2JP

These financial statements were authorised for issue by the Board on 17 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Hamma Fitness Limited

Notes to the Unaudited Financial Statements for the Period from 24 October 2021 to 31 October 2022

Asset class

Depreciation method and rate

Tenants improvements

25% reducing balance

Plant and machinery

25% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

 

Hamma Fitness Limited

Notes to the Unaudited Financial Statements for the Period from 24 October 2021 to 31 October 2022

4

Tangible assets

Tenants Improvements
£

Equipment
£

Total
£

Cost or valuation

Additions

7,380

684

8,064

At 31 October 2022

7,380

684

8,064

Depreciation

Charge for the period

1,380

107

1,487

At 31 October 2022

1,380

107

1,487

Carrying amount

At 31 October 2022

6,000

577

6,577

Included within the net book value of land and buildings above is £6,000 in respect of short leasehold land and buildings.
 

5

Debtors

Current

2022
£

Other debtors

2

6

Creditors

Creditors: amounts falling due within one year

2022
£

Due within one year

Accruals and deferred income

1,033

Other creditors

5,500

6,533