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2022-12-31 09317808 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 09317808 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 09317808 dpl-frs:Item6 2022-01-01 2022-12-31 09317808 dpl-frs:Item6 2021-12-31 09317808 dpl-frs:Item6 2022-12-31 09317808 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 09317808 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 09317808 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 09317808 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 09317808 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 09317808 dpl-frs:Item7 2022-01-01 2022-12-31 09317808 dpl-frs:Item7 2021-12-31 09317808 dpl-frs:Item7 2022-12-31 09317808 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 09317808 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 09317808 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 09317808 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 09317808 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 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Registered number: 09317808
Valesco Fitness Collective Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09317808
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,214 27,467
41,214 27,467
CURRENT ASSETS
Debtors 5 58,853 61,168
Cash at bank and in hand 33,043 37,803
91,896 98,971
Creditors: Amounts Falling Due Within One Year 6 (50,714 ) (56,297 )
NET CURRENT ASSETS (LIABILITIES) 41,182 42,674
TOTAL ASSETS LESS CURRENT LIABILITIES 82,396 70,141
Creditors: Amounts Falling Due After More Than One Year 7 (5,666 ) (9,666 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (7,831 ) (5,125 )
NET ASSETS 68,899 55,350
CAPITAL AND RESERVES
Called up share capital 9 3 3
Income Statement 68,896 55,347
SHAREHOLDERS' FUNDS 68,899 55,350
Page 1
Page 2
For the year ending 31 December 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 Income Statement.
On behalf of the board
Amy Shaw
Director
11 March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Valesco Fitness Collective Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09317808 . The registered office is Unit 1 40-46 Albert Road, St. Philips, Bristol, BS2 0XA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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:
Leasehold 16.67% straight line
Plant & Machinery 25% straight line
Computer Equipment 33.33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 8,134 83,135 4,819 96,088
Additions - 32,841 665 33,506
As at 31 December 2023 8,134 115,976 5,484 129,594
Depreciation
As at 1 January 2023 7,639 57,204 3,778 68,621
Provided during the period 495 18,344 920 19,759
As at 31 December 2023 8,134 75,548 4,698 88,380
Net Book Value
As at 31 December 2023 - 40,428 786 41,214
As at 1 January 2023 495 25,931 1,041 27,467
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,449 16,315
Prepayments and accrued income 16,539 16,353
Other debtors 28,500 28,500
VAT 3,365 -
58,853 61,168
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 26,422 30,082
Bank loans and overdrafts 4,000 4,000
Corporation tax 2,103 4,498
Other taxes and social security 4,216 2,597
VAT - 47
Accruals and deferred income 670 670
Directors' loan accounts 13,303 14,403
50,714 56,297
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,666 9,666
5,666 9,666
The bank loan creditor is made up of one Bounce Back Loan from HSBC Bank plc. A loan of £20,000 was granted in 2020 under the government-backed Covid-19 Bounce Back Loan Scheme.
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2023 2022
£ £
Other timing differences 7,831 5,125
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Page 5
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 56,270 56,270
Later than one year and not later than five years 107,371 163,641
163,641 219,911
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Amy Shaw 2,000 -
Eleanor Buck 2,000 -
Leila Johns 2,000 -
12. Related Party Transactions
Amy ShawDirector and shareholderThe director was owed £5,718 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,718 plus £1,000 dividend declared and not drawn.

Amy Shaw

Director and shareholder

The director was owed £5,718 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,718 plus £1,000 dividend declared and not drawn.

Eleanor BuckDirector and shareholderThe director was owed £1,723 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,823 less net repayments of £3,100.

Eleanor Buck

Director and shareholder

The director was owed £1,723 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,823 less net repayments of £3,100.

Leila JohnsDirector and shareholderThe director was owed £5,862 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,862 plus £1,000 dividend declared and not drawn.

Leila Johns

Director and shareholder

The director was owed £5,862 as at the date of the Statement of Financial Position. The loan is made up of an opening balance of £4,862 plus £1,000 dividend declared and not drawn.

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