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Registered number: 10367026
Beccles 24/7 Fitness Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10367026
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,485 25,500
Tangible Assets 5 267,857 285,274
276,342 310,774
CURRENT ASSETS
Debtors 6 288,416 279,427
Cash at bank and in hand 58,090 -
346,506 279,427
Creditors: Amounts Falling Due Within One Year 7 (346,161 ) (342,104 )
NET CURRENT ASSETS (LIABILITIES) 345 (62,677 )
TOTAL ASSETS LESS CURRENT LIABILITIES 276,687 248,097
Creditors: Amounts Falling Due After More Than One Year 8 (50,000 ) (50,000 )
NET ASSETS 226,687 198,097
CAPITAL AND RESERVES
Called up share capital 10 1 1
Revaluation reserve 12 238,318 238,318
Profit and Loss Account (11,632 ) (40,222 )
SHAREHOLDERS' FUNDS 226,687 198,097
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Rajvinder Singh Thandi
Director
10th July 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beccles 24/7 Fitness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10367026 . The registered office is Isha House, 8 Wrotham Road, Gravesend, Kent, DA11 0PA.
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 - Other Intangible
Other intangible assets are the brand. It is amortised to profit and loss account over its estimated economic life of 10 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:
Leasehold 10% straight line basis
Plant & Machinery 10% straight line basis
Computer Equipment 20% straight line basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 5 5
5 5
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4. Intangible Assets
Other
£
Cost
As at 1 October 2022 51,000
As at 30 September 2023 51,000
Amortisation
As at 1 October 2022 25,500
Provided during the period 5,100
Disposals 11,915
As at 30 September 2023 42,515
Net Book Value
As at 30 September 2023 8,485
As at 1 October 2022 25,500
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 238,318 193,378 3,531 435,227
Additions - 6,448 - 6,448
As at 30 September 2023 238,318 199,826 3,531 441,675
Depreciation
As at 1 October 2022 59,577 86,665 3,711 149,953
Provided during the period - 22,632 1,233 23,865
As at 30 September 2023 59,577 109,297 4,944 173,818
Net Book Value
As at 30 September 2023 178,741 90,529 (1,413 ) 267,857
As at 1 October 2022 178,741 106,713 (180 ) 285,274
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 5,892
Other debtors 288,416 -
Other debtors (1) - 11,007
VAT - 3,618
Director's loan account - 494
288,416 21,011
...CONTINUED
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Due after more than one year
Other debtors - 258,416
288,416 279,427
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 36,434 36,434
Trade creditors 13,360 41,833
Bank loans and overdrafts 31,569 41,296
Other loans 215,246 -
Other taxes and social security 11,132 7,295
VAT 23,011 -
Net wages 3,767 31,455
Other creditors - 183,791
Director's loan account 11,642 -
346,161 342,104
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to associates 50,000 50,000
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 36,434 36,434
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Rajvinder Singh Thandi 493 493 - - -
The above loan is unsecured, interest free and repayable on demand.
Page 5
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12. Reserves
Revaluation Reserve
£
As at 1 October 2022 238,318
As at 30 September 2023 238,318
Page 6