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Registered number: 08616917
Row2Grow Fitness Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Row2Grow Fitness Ltd for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Row2Grow Fitness Ltd for the year ended 31 July 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Row2Grow Fitness Ltd , as a body, in accordance with the terms of our engagement letter dated 31 October 2014. Our work has been undertaken solely to prepare for your approval the accounts of Row2Grow Fitness Ltd and state those matters that we have agreed to state to the directors of Row2Grow Fitness Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Row2Grow Fitness Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Row2Grow Fitness Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Row2Grow Fitness Ltd . You consider that Row2Grow Fitness Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Row2Grow Fitness Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
28/02/2024
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 08616917
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 25,095 70
25,095 70
CURRENT ASSETS
Stocks 4 2,250 5,708
Debtors 5 5,052 8,654
Cash at bank and in hand 21,261 40,373
28,563 54,735
Creditors: Amounts Falling Due Within One Year 6 (24,520 ) (22,830 )
NET CURRENT ASSETS (LIABILITIES) 4,043 31,905
TOTAL ASSETS LESS CURRENT LIABILITIES 29,138 31,975
Creditors: Amounts Falling Due After More Than One Year 7 (10,208 ) (15,882 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,005 ) (13 )
NET ASSETS 16,925 16,080
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 16,923 16,078
SHAREHOLDERS' FUNDS 16,925 16,080
Page 2
Page 3
For the year ending 31 July 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
Paul Etherington-Smith
Director
Sarah Etherington-Smith
Director
28/02/2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Freehold 10% straight line basis
Motor Vehicles 20% straight line basis
Computer Equipment 20% straight line basis
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. 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 year 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.
...CONTINUED
Page 4
Page 5
1.5. Taxation - continued
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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was  2 (2022: 2)
2 2
3. Tangible Assets
Land & Property
Freehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 - - 797 797
Additions 17,805 10,990 348 29,143
As at 31 July 2023 17,805 10,990 1,145 29,940
Depreciation
As at 1 August 2022 - - 727 727
Provided during the period 1,780 2,198 140 4,118
As at 31 July 2023 1,780 2,198 867 4,845
Net Book Value
As at 31 July 2023 16,025 8,792 278 25,095
As at 1 August 2022 - - 70 70
Page 5
Page 6
4. Stocks
2023 2022
£ £
Stock - finished goods 2,250 5,708
2,250 5,708
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,726 8,654
Other debtors 211 -
Corporation tax recoverable assets 115 -
5,052 8,654
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 4,826 4,826
Corporation tax - 3,712
VAT 3,244 706
Bounceback loan < 1 year 1,824 1,862
Accruals and deferred income 1,172 468
Directors' loan accounts 13,454 11,256
24,520 22,830
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 1-5 years 1,251 5,430
Bounceback loan 8,957 10,452
10,208 15,882
Included within creditors is a bank loan repayable over a fixed term of 6 years at a interest rate of 7.63% per annum.

The company took out a Bounce Back loan for £14,000. The loan is over 6 years with payments stating after 12 months. Interest is charged at 2.5% per annum.


Page 6
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. General Information
Row2Grow Fitness Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08616917 . The registered office is 714 London Road, Larkfield, KENT, ME20 6BL.
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