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Registered number: 13040993
Unique Health And Fitness Gym Limited
Unaudited Financial Statements
For The Year Ended 30 November 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: 13040993
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,102 18,698
16,102 18,698
CURRENT ASSETS
Debtors 5 490 3,135
Cash at bank and in hand 26,962 8,960
27,452 12,095
Creditors: Amounts Falling Due Within One Year 6 (10,995 ) (7,653 )
NET CURRENT ASSETS (LIABILITIES) 16,457 4,442
TOTAL ASSETS LESS CURRENT LIABILITIES 32,559 23,140
Creditors: Amounts Falling Due After More Than One Year 7 (26,000 ) (35,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,423 ) -
NET ASSETS/(LIABILITIES) 4,136 (11,860 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,036 (11,960 )
SHAREHOLDERS' FUNDS 4,136 (11,860)
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Page 2
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 Oliver Pemberton
Director
8th August 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
Unique Health And Fitness Gym Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13040993 . The registered office is Unit 46 Industrial Estate, Shire Hill, Saffron Walden , Essex, CB11 3AQ.
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. Going Concern Disclosure
At the balance sheet date, the company's liabilities exceeded its assets by a significant amount. The company is reliant on support provided by a company controlled by the directors, as detailed in the realted party transactions note.

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Leasehold 15% reducing balance
Plant & Machinery 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
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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.
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: 5 (2022: 1)
5 1
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 15,249 5,513 6,811 938 28,511
Additions - 1,320 - - 1,320
As at 30 November 2023 15,249 6,833 6,811 938 29,831
Depreciation
As at 1 December 2022 4,231 2,510 2,452 620 9,813
Provided during the period 1,653 1,081 872 310 3,916
As at 30 November 2023 5,884 3,591 3,324 930 13,729
Net Book Value
As at 30 November 2023 9,365 3,242 3,487 8 16,102
As at 1 December 2022 11,018 3,003 4,359 318 18,698
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5. Debtors
2023 2022
£ £
Due within one year
Other debtors 490 490
Due after more than one year
Deferred tax current asset - 2,645
490 3,135
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 1,237 -
Other taxes and social security 477 367
VAT 4,028 2,951
Other creditors 3,818 1,592
Accruals and deferred income 1,363 1,363
Directors' loan accounts 72 1,380
10,995 7,653
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 26,000 35,000
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Related Party Transactions
At the balance sheet date the company owed £26,000 (2022: £35,000) to Unique Health and Fitness Studio Limited, a company controlled by the directors. The loan is interest free.
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