Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09084771 Miss Charlotte Roach Miss Charlotte Roach iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09084771 2023-06-30 09084771 2024-06-30 09084771 2023-07-01 2024-06-30 09084771 frs-core:CurrentFinancialInstruments 2024-06-30 09084771 frs-core:NetGoodwill 2024-06-30 09084771 frs-core:NetGoodwill 2023-07-01 2024-06-30 09084771 frs-core:NetGoodwill 2023-06-30 09084771 frs-core:PlantMachinery 2024-06-30 09084771 frs-core:PlantMachinery 2023-07-01 2024-06-30 09084771 frs-core:PlantMachinery 2023-06-30 09084771 frs-core:ShareCapital 2024-06-30 09084771 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09084771 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09084771 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09084771 frs-bus:SmallEntities 2023-07-01 2024-06-30 09084771 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09084771 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09084771 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 09084771 frs-bus:OrdinaryShareClass2 2024-06-30 09084771 frs-bus:Director1 2023-07-01 2024-06-30 09084771 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 09084771 frs-core:CurrentFinancialInstruments 4 2024-06-30 09084771 frs-countries:EnglandWales 2023-07-01 2024-06-30 09084771 2022-06-30 09084771 2023-06-30 09084771 2022-07-01 2023-06-30 09084771 frs-core:CurrentFinancialInstruments 2023-06-30 09084771 frs-core:ShareCapital 2023-06-30 09084771 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 09084771 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 09084771 frs-core:CurrentFinancialInstruments 4 2023-06-30
Registered number: 09084771
The Ultimate Body Club Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Advoco (SW) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09084771
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 10,865 3,705
10,865 3,705
CURRENT ASSETS
Debtors 6 51,154 47,439
Cash at bank and in hand 8,242 17,117
59,396 64,556
Creditors: Amounts Falling Due Within One Year 7 (24,187 ) (25,871 )
NET CURRENT ASSETS (LIABILITIES) 35,209 38,685
TOTAL ASSETS LESS CURRENT LIABILITIES 46,074 42,390
NET ASSETS 46,074 42,390
CAPITAL AND RESERVES
Called up share capital 8 199 199
Profit and Loss Account 45,875 42,191
SHAREHOLDERS' FUNDS 46,074 42,390
Page 1
Page 2
For the year ending 30 June 2024 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
Miss Charlotte Roach
Director
10 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Ultimate Body Club Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09084771 . The registered office is Lynch Lane Offices, 79 Lynch Lane , Weymouth, Dorset, DT4 9DN.
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. 
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 25% Reducing balance
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: 2 (2023: 1)
2 1
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 40,290
As at 30 June 2024 40,290
Amortisation
As at 1 July 2023 40,290
As at 30 June 2024 40,290
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 20,658
Additions 10,995
As at 30 June 2024 31,653
Depreciation
As at 1 July 2023 16,953
Provided during the period 3,835
As at 30 June 2024 20,788
Net Book Value
As at 30 June 2024 10,865
As at 1 July 2023 3,705
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,917 1,702
Other debtors 49,237 -
Directors' loan accounts - 45,737
51,154 47,439
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,689 1,693
Corporation tax liability 123 11,729
Social security and other tax - 220
VAT 4,574 3,333
Other creditors 7,831 -
Pensions 95 -
Accrued expenses 1,200 8,896
Directors' loan accounts 1,675 -
24,187 25,871
8. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
199 Ordinary A shares of £ 1.00 each 199 199
Page 5