Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10353436 Mr C Kiss Mr S Kiss Mrs C Kiss Mr N Kiss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10353436 2023-08-31 10353436 2024-08-31 10353436 2023-09-01 2024-08-31 10353436 frs-core:CurrentFinancialInstruments 2024-08-31 10353436 frs-core:Non-currentFinancialInstruments 2024-08-31 10353436 frs-core:FurnitureFittings 2024-08-31 10353436 frs-core:FurnitureFittings 2023-09-01 2024-08-31 10353436 frs-core:FurnitureFittings 2023-08-31 10353436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 10353436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 10353436 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 10353436 frs-core:ShareCapital 2024-08-31 10353436 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10353436 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10353436 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10353436 frs-bus:SmallEntities 2023-09-01 2024-08-31 10353436 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10353436 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10353436 frs-bus:Director1 2023-09-01 2024-08-31 10353436 frs-bus:Director2 2023-09-01 2024-08-31 10353436 frs-bus:Director3 2023-09-01 2024-08-31 10353436 frs-bus:Director4 2023-09-01 2024-08-31 10353436 frs-countries:EnglandWales 2023-09-01 2024-08-31 10353436 2022-08-31 10353436 2023-08-31 10353436 2022-09-01 2023-08-31 10353436 frs-core:CurrentFinancialInstruments 2023-08-31 10353436 frs-core:Non-currentFinancialInstruments 2023-08-31 10353436 frs-core:ShareCapital 2023-08-31 10353436 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10353436
KISS Fitness Centre Ltd
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10353436
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,476 94,775
105,476 94,775
CURRENT ASSETS
Debtors 5 17,399 29,312
Cash at bank and in hand 19,111 7,355
36,510 36,667
Creditors: Amounts Falling Due Within One Year 6 (96,248 ) (137,199 )
NET CURRENT ASSETS (LIABILITIES) (59,738 ) (100,532 )
TOTAL ASSETS LESS CURRENT LIABILITIES 45,738 (5,757 )
Creditors: Amounts Falling Due After More Than One Year 7 (17,212 ) (25,269 )
NET ASSETS/(LIABILITIES) 28,526 (31,026 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 28,426 (31,126 )
SHAREHOLDERS' FUNDS 28,526 (31,026)
Page 1
Page 2
For the year ending 31 August 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 C Kiss
Director
22 May 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
KISS Fitness Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10353436 . The registered office is Forest House Huddersfield Road, Diggle, Oldham, OL3 5PJ.
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. 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:
Tenants Improvements NIL
Fixtures & Fittings 15% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
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4. Tangible Assets
Land & Property
Tenants Improvements Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 66,070 51,802 117,872
Additions - 16,551 16,551
As at 31 August 2024 66,070 68,353 134,423
Depreciation
As at 1 September 2023 - 23,097 23,097
Provided during the period - 5,850 5,850
As at 31 August 2024 - 28,947 28,947
Net Book Value
As at 31 August 2024 66,070 39,406 105,476
As at 1 September 2023 66,070 28,705 94,775
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by participating interests 17,399 29,312
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,327 -
Other creditors 84,626 127,045
Taxation and social security 7,295 10,154
96,248 137,199
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,212 25,269
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5