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REGISTERED NUMBER: 10178892 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

BBH FITNESS LIMITED

BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

BBH FITNESS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: R Halai
N Hirani
J H Maru





REGISTERED OFFICE: 248 Church Lane
London
NW9 8SL





REGISTERED NUMBER: 10178892 (England and Wales)





ACCOUNTANTS: Gill & Company
248 Church Lane
Kingsbury
London
NW9 8SL

BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 29,867 33,600
Tangible assets 5 126,329 140,474
156,196 174,074

CURRENT ASSETS
Debtors 6 328,699 330,675
Cash at bank 46,588 28,424
375,287 359,099
CREDITORS
Amounts falling due within one year 7 64,814 87,593
NET CURRENT ASSETS 310,473 271,506
TOTAL ASSETS LESS CURRENT
LIABILITIES

466,669

445,580

CREDITORS
Amounts falling due after more than one
year

8

(182,408

)

(200,191

)

PROVISIONS FOR LIABILITIES (24,003 ) (26,690 )
NET ASSETS 260,258 218,699

BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)

BALANCE SHEET - continued
31 MAY 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 260,138 218,579
SHAREHOLDERS' FUNDS 260,258 218,699

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by:




R Halai - Director N Hirani - Director




J H Maru - Director


BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Bbh Fitness Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the 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 year was 5 (2022 - 5 ) .

BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 56,000
AMORTISATION
At 1 June 2022 22,400
Charge for year 3,733
At 31 May 2023 26,133
NET BOOK VALUE
At 31 May 2023 29,867
At 31 May 2022 33,600

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 180,166
Additions 17,438
At 31 May 2023 197,604
DEPRECIATION
At 1 June 2022 39,692
Charge for year 31,583
At 31 May 2023 71,275
NET BOOK VALUE
At 31 May 2023 126,329
At 31 May 2022 140,474

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 168,750 170,726

BBH FITNESS LIMITED (REGISTERED NUMBER: 10178892)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

6. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Amounts owed by associates 159,949 159,949

Aggregate amounts 328,699 330,675

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,037 10,906
Taxation and social security 32,932 50,145
Other creditors 26,845 26,542
64,814 87,593

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 44,667 61,667
Hire purchase contracts 52,378 97,274
Amounts owed to associates 85,363 41,250
182,408 200,191

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 44,667 61,667

BBH FITNESS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
BBH FITNESS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2023 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Gill & Company
248 Church Lane
Kingsbury
London
NW9 8SL


19 February 2024