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Registered number: 13768570
Body Works Gym (Yorkshire) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13768570
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,167 8,167
Tangible Assets 5 58,010 58,317
64,177 66,484
CURRENT ASSETS
Stocks 6 5,300 750
Debtors 7 150 -
Cash at bank and in hand 3,574 2,908
9,024 3,658
Creditors: Amounts Falling Due Within One Year 8 (57,593 ) (52,671 )
NET CURRENT ASSETS (LIABILITIES) (48,569 ) (49,013 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,608 17,471
NET ASSETS 15,608 17,471
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 15,508 17,371
SHAREHOLDERS' FUNDS 15,608 17,471
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For the year ending 30 November 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 Jason Webster
Director
28/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Body Works Gym (Yorkshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13768570 . The registered office is Warwick House, Green Lane, Featherstone, WF7 6EH.
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 10% Straight Line
Motor Vehicles 25% Reducing Balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 10,000
As at 30 November 2023 10,000
Amortisation
As at 1 December 2022 1,833
Provided during the period 2,000
As at 30 November 2023 3,833
Net Book Value
As at 30 November 2023 6,167
As at 1 December 2022 8,167
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2022 67,219 4,000 71,219
Additions 8,218 - 8,218
As at 30 November 2023 75,437 4,000 79,437
Depreciation
As at 1 December 2022 12,235 667 12,902
Provided during the period 7,692 833 8,525
As at 30 November 2023 19,927 1,500 21,427
Net Book Value
As at 30 November 2023 55,510 2,500 58,010
As at 1 December 2022 54,984 3,333 58,317
6. Stocks
2023 2022
£ £
Stock 5,300 750
7. Debtors
2023 2022
£ £
Due within one year
Amounts owed by other participating interests 150 -
150 -
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10 9
Accruals and deferred income 450 450
Directors' loan accounts 57,133 52,212
57,593 52,671
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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