CB Neuro Fitness Ltd Filleted Accounts Cover
CB Neuro Fitness Ltd
Company No. 10554445
Information for Filing with The Registrar
30 January 2025
CB Neuro Fitness Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 January 2025.
Principal activities
The principal activity of the company during the year under review was sports activities.
Director
The Director who served at any time during the year was as follows:
C. Barker
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C. Barker
Director
11 April 2025
CB Neuro Fitness Ltd Balance Sheet Registrar
at
30 January 2025
Company No.
10554445
Notes
2025
2024
£
£
Current assets
Debtors
4
14,8048,216
Cash at bank and in hand
6,9862,111
21,79010,327
Creditors: Amount falling due within one year
5
(12,916)
(6,233)
Net current assets
8,8744,094
Total assets less current liabilities
8,8744,094
Net assets
8,8744,094
Capital and reserves
Called up share capital
101
Profit and loss account
6
8,8644,093
Total equity
8,8744,094
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 January 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 April 2025 and signed on its behalf by:
C. Barker
Director
11 April 2025
CB Neuro Fitness Ltd Notes to the Accounts Registrar
for the year ended 30 January 2025
1
General information
CB Neuro Fitness Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 10554445
Its registered office is:
3 Honiton Close
Leigh
Lancashire
WN7 5QE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated rebates and other similar allowances.
Taxation
The 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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
32
4
Debtors
2025
2024
£
£
Trade debtors
14,8048,216
14,8048,216
5
Creditors:
amounts falling due within one year
2025
2024
£
£
Taxes and social security
8,740
6,128
Other creditors
2,256105
Accruals and deferred income
1,920-
12,9166,233
6
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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