Acorah Software Products - Accounts Production 15.0.500 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09820019 Mr Aidan Pemberton Mr Oliver Pemberton Mr Brian Pemberton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09820019 2022-10-31 09820019 2023-10-31 09820019 2022-11-01 2023-10-31 09820019 frs-core:CurrentFinancialInstruments 2023-10-31 09820019 frs-core:Non-currentFinancialInstruments 2023-10-31 09820019 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09820019 frs-core:FurnitureFittings 2023-10-31 09820019 frs-core:FurnitureFittings 2022-11-01 2023-10-31 09820019 frs-core:FurnitureFittings 2022-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 09820019 frs-core:PlantMachinery 2023-10-31 09820019 frs-core:PlantMachinery 2022-11-01 2023-10-31 09820019 frs-core:PlantMachinery 2022-10-31 09820019 frs-core:ShareCapital 2023-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09820019 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09820019 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09820019 frs-bus:SmallEntities 2022-11-01 2023-10-31 09820019 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09820019 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09820019 frs-bus:Director1 2022-11-01 2023-10-31 09820019 frs-bus:Director2 2022-11-01 2023-10-31 09820019 frs-bus:Director3 2022-11-01 2023-10-31 09820019 frs-countries:EnglandWales 2022-11-01 2023-10-31 09820019 2021-10-31 09820019 2022-10-31 09820019 2021-11-01 2022-10-31 09820019 frs-core:CurrentFinancialInstruments 2022-10-31 09820019 frs-core:Non-currentFinancialInstruments 2022-10-31 09820019 frs-core:ShareCapital 2022-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 09820019
Unique Health And Fitness Studio Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09820019
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,370 37,298
30,370 37,298
CURRENT ASSETS
Stocks 5 300 500
Debtors 6 31,629 41,919
Cash at bank and in hand 13,414 14,397
45,343 56,816
Creditors: Amounts Falling Due Within One Year 7 (27,703 ) (14,831 )
NET CURRENT ASSETS (LIABILITIES) 17,640 41,985
TOTAL ASSETS LESS CURRENT LIABILITIES 48,010 79,283
Creditors: Amounts Falling Due After More Than One Year 8 (29,486 ) (34,464 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,274 ) (4,316 )
NET ASSETS 15,250 40,503
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 14,250 39,503
SHAREHOLDERS' FUNDS 15,250 40,503
Page 1
Page 2
For the year ending 31 October 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 Oliver Pemberton
Director
26th July 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Unique Health And Fitness Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09820019 . The registered office is Office 12, the Bentalls Centre, Colchester Road, Heybridge, Essex, CM9 4GD.
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.

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 10% reducing balance
Plant & Machinery 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
2.4. 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.
2.5. 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 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.
...CONTINUED
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2.5. Taxation - continued
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 Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 28,845 69,425 6,011 104,281
As at 31 October 2023 28,845 69,425 6,011 104,281
Depreciation
As at 1 November 2022 14,263 50,556 2,164 66,983
Provided during the period 1,442 4,717 769 6,928
As at 31 October 2023 15,705 55,273 2,933 73,911
Net Book Value
As at 31 October 2023 13,140 14,152 3,078 30,370
As at 1 November 2022 14,582 18,869 3,847 37,298
5. Stocks
2023 2022
£ £
Stock 300 500
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6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 471 314
Other debtors 4,606 4,605
5,077 4,919
Due after more than one year
Other debtors 26,552 37,000
31,629 41,919
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 5,956 5,982
Corporation tax 11,150 2,947
Other taxes and social security 689 697
VAT 4,622 3,660
Other creditors 5,193 747
Directors' loan accounts 93 798
27,703 14,831
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,486 34,464
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Related Party Transactions
The company made a loan of £43,000 to Unique Health and Fitness Gym Limited, a company controlled by the directors. The balance outstanding at 31 October 2023 was £31,158 (2022 £41,606).
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