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REGISTERED NUMBER: 14151822 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 6 JUNE 2022 TO 31 AUGUST 2023

FOR

ATLAS FITNESS YORK LTD

ATLAS FITNESS YORK LTD (REGISTERED NUMBER: 14151822)

CONTENTS OF THE FINANCIAL STATEMENTS
for the period 6 June 2022 to 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ATLAS FITNESS YORK LTD

COMPANY INFORMATION
for the period 6 June 2022 to 31 August 2023







DIRECTOR: S Schofield





REGISTERED OFFICE: 57 Thomas Drive
Killinghall
Harrogate
United Kingdom
HG3 2FA





REGISTERED NUMBER: 14151822 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
Magma House
16 Davy Court
Castle Mound Way
Rugby
CV23 0UZ

ATLAS FITNESS YORK LTD (REGISTERED NUMBER: 14151822)

BALANCE SHEET
31 August 2023

Notes £   
FIXED ASSETS
Tangible assets 4 3,656

CURRENT ASSETS
Debtors 5 50
Cash at bank 102
152
CREDITORS
Amounts falling due within one year 6 (7,047 )
NET CURRENT LIABILITIES (6,895 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,239

)

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (3,339 )
(3,239 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 March 2024 and were signed by:





S Schofield - Director


ATLAS FITNESS YORK LTD (REGISTERED NUMBER: 14151822)

NOTES TO THE FINANCIAL STATEMENTS
for the period 6 June 2022 to 31 August 2023


1. STATUTORY INFORMATION

Atlas Fitness York Ltd is a limited company, limited by shares, registered in England and Wales. Its registered office address is 57 Thomas Drive, Killinghall, Harrogate, HG3 2FA and the registered number is 14151822.

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.

The presentation currency of the financial statements is Pound Sterling (£) and figures are rounded to the nearest £1.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:

(i) the amount of revenue can be reliably measured;
(ii) it is probable the Company will receive the consideration due under the contract;
(III) the stage of completion of the contract at the end of the reporting period can be measured reliably; and
(iv) the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Plant & Machinery25%Straight line
Computer Equipment33%Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

ATLAS FITNESS YORK LTD (REGISTERED NUMBER: 14151822)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 6 June 2022 to 31 August 2023


2. ACCOUNTING POLICIES - continued

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 5,032
At 31 August 2023 5,032
DEPRECIATION
Charge for period 1,376
At 31 August 2023 1,376
NET BOOK VALUE
At 31 August 2023 3,656

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 50

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 1,070
Taxation and social security 1,829
Other creditors 4,148
7,047

ATLAS FITNESS YORK LTD (REGISTERED NUMBER: 14151822)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 6 June 2022 to 31 August 2023


7. RELATED PARTY DISCLOSURES

At the year end, £1,770 was due from companies under common control.