Company registration number 07176761 (England and Wales)
BODYGUARDS FITNESS SERVICE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BODYGUARDS FITNESS SERVICE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BODYGUARDS FITNESS SERVICE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,280
978
Current assets
Stocks
-
80
Debtors
5
951
938
Cash at bank and in hand
38,404
43,534
39,355
44,552
Creditors: amounts falling due within one year
6
(29,148)
(27,897)
Net current assets
10,207
16,655
Total assets less current liabilities
13,487
17,633
Creditors: amounts falling due after more than one year
7
(7,600)
(15,200)
Net assets
5,887
2,433
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
5,787
2,333
Total equity
5,887
2,433

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 May 2025
D Edwards
Director
Company registration number 07176761 (England and Wales)
BODYGUARDS FITNESS SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Bodyguards Fitness Service Limited is a private company limited by shares incorporated in England and Wales. The Company's registration number is 07176761 and the registered office is Jesmond House, Clayton Road, Jesmond, Newcastle upon Tyne, NE2 1UJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Going concern

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. He continues to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

1.3
Turnover
Turnover represents amounts receivable for goods and services net of VAT.
1.4
Intangible fixed assets - goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 10 years.
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% straight line
Fixtures, fittings & equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

BODYGUARDS FITNESS SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
85,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
85,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
BODYGUARDS FITNESS SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
25,056
Additions
3,600
Disposals
(2,833)
At 31 March 2025
25,823
Depreciation and impairment
At 1 April 2024
24,078
Depreciation charged in the year
1,298
Eliminated in respect of disposals
(2,833)
At 31 March 2025
22,543
Carrying amount
At 31 March 2025
3,280
At 31 March 2024
978
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
951
938
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,600
7,600
Corporation tax
8,228
8,037
Other taxation and social security
3,430
3,711
Other creditors
9,890
8,549
29,148
27,897
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
7,600
15,200
BODYGUARDS FITNESS SERVICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
51,913
61,430
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