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Company registration number:08115682
JLL FITNESS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 May 2024
JLL FITNESS LIMITED
BALANCE SHEET
AS AT 31 May 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets3135,546154,445
135,546154,445
CURRENT ASSETS
Stocks1,377,8341,196,515
Debtors4131,516167,387
Cash at bank and in hand34,82449,600
1,544,1741,413,502
CREDITORS
Amounts falling due within one year 5 (2,184,180) (2,141,319)
NET CURRENT ASSETS (640,006) (727,817)
TOTAL ASSETS LESS
CURRENT LIABILITIES (504,460) (573,372)
Creditors falling due after one year6(1,783)(0)
PROVISIONS FOR LIABILITIES(14,665)(15,218)
NET ASSETS (520,908) (588,590)
CAPITAL AND RESERVES
Called-up equity share capital 7 100 100
Profit and loss account (521,008) (588,690)
SHAREHOLDERS FUNDS (520,908) (588,590)
For the year ending 31 May 2024 the company was entitled to exemption 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 4 February 2025 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
MR XINTONG LI
4 February 2025
The annexed notes form part of these financial statements.

JLL FITNESS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 June 20221000280,78000280,880
Changes in equity
Total Comprehensive Income00(869,470)00(869,470)
Balance at 31 May 20231000(588,690)00(588,590)
Changes in equity
Total comprehensive income0067,6820067,682
Balance at 31 May 20241000(521,008)00(520,908)

JLL FITNESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 08115682. The company is a private company limited by shares. Its registered office is Unit 31 Gravelly Industrial Park, Birmingham, United
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Foreign Currency
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and Machinery 25% per annum of cos
Fixtures and Fittings 15% reducing balance basi
Motor Vehicles 25% reducing balance basi
Land and buildings 10% per annum of cos
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred Taxation
Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Pension Scheme
The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Restatement of Comparatives
The closing stock on 31 May 2023 has been restated to £1,196,515 from £2,191,757 and therefore the opening stock for 2024 has been restated to £1,196,515 from £2,191,757. As a result, the restated brought forward distributable reserves as at 1 June 2023 restated to -£588,690.
2.Employees
The average number of persons employed by the company (including directors) during the year was 16.
3.Tangible fixed assets
Short Lease Plant Motor F and F Total
Cost
At start of period 161,641 27,464 83,725 63,330 336,160
Additions 0 22,708 0 0 22,708
At end of period 161,641 50,172 83,725 63,330 358,868
Depreciation
At start of period 87,289 22,816 29,280 42,330 181,715
Provided during the period 16,164 8,682 13,611 3,150 41,607
At end of period 103,453 31,498 42,891 45,480 223,322
Net Book Value
At start of period 74,352 4,648 54,445 21,000 154,445
At end of period 58,188 18,674 40,834 17,850 135,546
4.Debtors
20242023
££
Due within one year
Trade Debtors767134
Prepayments and accrued income130,749167,253
131,516167,387
5.Creditors due within one year
20242023
££
Obligations under finance leases10,7000
Trade creditors1,551,2401,626,844
Bank Loans and Overdrafts5,1922,731
Other taxes and social security costs126,83274,192
Accruals and deferred income43,53737,391
Loan from directors446,679400,161
2,184,180 2,141,319
6.Creditors due after one year
20242023
££
Obligations under finance leases1,7830
1,783 0
7. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each100100
Total issued share capital100100
8.Related Party Transactions
There were no related party transaction in which the director has a direct and material interest.