Acorah Software Products - Accounts Production 16.2.850 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13768570 Mr Jason Webster Mr Mark Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13768570 2023-11-30 13768570 2024-11-30 13768570 2023-12-01 2024-11-30 13768570 frs-core:CurrentFinancialInstruments 2024-11-30 13768570 frs-core:FurnitureFittings 2024-11-30 13768570 frs-core:FurnitureFittings 2023-12-01 2024-11-30 13768570 frs-core:FurnitureFittings 2023-11-30 13768570 frs-core:NetGoodwill 2024-11-30 13768570 frs-core:NetGoodwill 2023-12-01 2024-11-30 13768570 frs-core:NetGoodwill 2023-11-30 13768570 frs-core:MotorVehicles 2024-11-30 13768570 frs-core:MotorVehicles 2023-12-01 2024-11-30 13768570 frs-core:MotorVehicles 2023-11-30 13768570 frs-core:PlantMachinery 2024-11-30 13768570 frs-core:PlantMachinery 2023-12-01 2024-11-30 13768570 frs-core:PlantMachinery 2023-11-30 13768570 frs-core:ShareCapital 2024-11-30 13768570 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13768570 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13768570 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13768570 frs-bus:SmallEntities 2023-12-01 2024-11-30 13768570 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13768570 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13768570 frs-bus:Director1 2023-12-01 2024-11-30 13768570 frs-bus:Director2 2023-12-01 2024-11-30 13768570 frs-countries:EnglandWales 2023-12-01 2024-11-30 13768570 2022-11-30 13768570 2023-11-30 13768570 2022-12-01 2023-11-30 13768570 frs-core:CurrentFinancialInstruments 2023-11-30 13768570 frs-core:ShareCapital 2023-11-30 13768570 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13768570
Body Works Gym (Yorkshire) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13768570
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,167 6,167
Tangible Assets 5 55,149 58,010
59,316 64,177
CURRENT ASSETS
Stocks 6 10,000 5,300
Debtors 7 9,951 150
Cash at bank and in hand 3,201 3,574
23,152 9,024
Creditors: Amounts Falling Due Within One Year 8 (74,926 ) (57,593 )
NET CURRENT ASSETS (LIABILITIES) (51,774 ) (48,569 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,542 15,608
NET ASSETS 7,542 15,608
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 7,442 15,508
SHAREHOLDERS' FUNDS 7,542 15,608
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For the year ending 30 November 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
Mr Jason Webster
Director
16/04/2025
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
Body Works Gym (Yorkshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13768570 . The registered office is Warwick House, Green Lane, Featherstone, WF7 6EH.
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. It is amortised to profit and loss account over its estimated economic life of 5 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:
Plant & Machinery 10% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 10,000
As at 30 November 2024 10,000
Amortisation
As at 1 December 2023 3,833
Provided during the period 2,000
As at 30 November 2024 5,833
Net Book Value
As at 30 November 2024 4,167
As at 1 December 2023 6,167
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 75,437 4,000 - 79,437
Additions 6,399 - 200 6,599
As at 30 November 2024 81,836 4,000 200 86,036
Depreciation
As at 1 December 2023 19,927 1,500 - 21,427
Provided during the period 8,816 625 19 9,460
As at 30 November 2024 28,743 2,125 19 30,887
Net Book Value
As at 30 November 2024 53,093 1,875 181 55,149
As at 1 December 2023 55,510 2,500 - 58,010
6. Stocks
2024 2023
£ £
Stock 10,000 5,300
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 6,600 -
Amounts owed by other participating interests 3,351 150
9,951 150
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 10
VAT 12,040 -
Accruals and deferred income 451 450
Directors' loan accounts 62,435 57,133
74,926 57,593
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Five Town Supplement Supplies LtdUnder common controlAt the balance sheet date the amount owed by the related party was £3,351 (2023: £150).

Five Town Supplement Supplies Ltd

Under common control

At the balance sheet date the amount owed by the related party was £3,351 (2023: £150).

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