2022-04-012023-03-312023-03-31false11083291CULT OF FITNESS 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CULT OF FITNESS LTD

Registered Number
11083291
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

CULT OF FITNESS LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

SAUNDERS, Paul

Registered Address

Unit 25 Aston Court
Kingsland Grange
Warrington
WA1 4SG

Registered Number

11083291 (England and Wales)
CULT OF FITNESS LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets59,7816,119
9,7816,119
Current assets
Cash at bank and on hand15,28114,845
15,28114,845
Creditors amounts falling due within one year6(22,884)(19,505)
Net current assets (liabilities)(7,603)(4,660)
Total assets less current liabilities2,1781,459
Provisions for liabilities7(1,858)(1,162)
Net assets320297
Capital and reserves
Called up share capital100100
Profit and loss account220197
Shareholders' funds320297
The financial statements were approved and authorised for issue by the Director on 10 November 2023, and are signed on its behalf by:
SAUNDERS, Paul
Director
Registered Company No. 11083291
CULT OF FITNESS LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 226,6976,26512,962
Additions5,402-5,402
At 31 March 2312,0996,26518,364
Depreciation and impairment
At 01 April 224,0872,7566,843
Charge for year1,2145261,740
At 31 March 235,3013,2828,583
Net book value
At 31 March 236,7982,9839,781
At 31 March 222,6103,5096,119
6.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,302-
Taxation and social security1,9854,150
Other creditors18,34914,167
Accrued liabilities and deferred income1,2481,188
Total22,88419,505
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,8581,162
Total1,8581,162