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Registered number: 13965493
Vf Gyms Ltd
Unaudited Financial Statements
For the Period 9 March 2022 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13965493
31 March 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 49,080
Tangible Assets 5 78,325
127,405
CURRENT ASSETS
Cash at bank and in hand 30,335
30,335
Creditors: Amounts Falling Due Within One Year 6 (132,099 )
NET CURRENT ASSETS (LIABILITIES) (101,764 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,641
Creditors: Amounts Falling Due After More Than One Year 7 (3,800 )
NET ASSETS 21,841
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account 21,741
SHAREHOLDERS' FUNDS 21,841
Page 1
Page 2
For the period ending 31 March 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ashley Sharp
Director
29/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vf Gyms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13965493 . The registered office is 13 Hyde Road, Paignton, Devon, TQ4 5BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Motor Vehicles 20% reducing balance
Computer Equipment 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 9 March 2022 -
Additions 61,350
As at 31 March 2023 61,350
Amortisation
As at 9 March 2022 -
Provided during the period 12,270
As at 31 March 2023 12,270
Net Book Value
As at 31 March 2023 49,080
As at 9 March 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 9 March 2022 - - - -
Additions 49,887 36,080 2,919 88,886
As at 31 March 2023 49,887 36,080 2,919 88,886
Depreciation
As at 9 March 2022 - - - -
Provided during the period 9,977 - 584 10,561
As at 31 March 2023 9,977 - 584 10,561
Net Book Value
As at 31 March 2023 39,910 36,080 2,335 78,325
As at 9 March 2022 - - - -
Page 4
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6. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Bank loans and overdrafts 1,600
Other taxes and social security 511
VAT 8,564
Accruals and deferred income 35,708
Directors' loan accounts 85,716
132,099
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2023
£
Bank loans 3,800
3,800
8. Share Capital
31 March 2023
£
Allotted, Called up and fully paid 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 March 2023
£
Mr Ashley Sharp 2,000
Mr Matthew Allanson 2,000
Page 5