The Unit Huddersfield Ltd 09402441 false 2024-04-01 2025-02-28 2025-02-28 The principal activity of the company is fitness facilities. Digita Accounts Production Advanced 6.30.9574.0 true 09402441 2024-04-01 2025-02-28 09402441 2025-02-28 09402441 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-02-28 09402441 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-02-28 09402441 core:CurrentFinancialInstruments 2025-02-28 09402441 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 09402441 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 09402441 core:FurnitureFittings 2025-02-28 09402441 core:MotorVehicles 2025-02-28 09402441 core:OfficeEquipment 2025-02-28 09402441 core:PlantMachinery 2025-02-28 09402441 bus:SmallEntities 2024-04-01 2025-02-28 09402441 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-02-28 09402441 bus:FilletedAccounts 2024-04-01 2025-02-28 09402441 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-02-28 09402441 bus:RegisteredOffice 2024-04-01 2025-02-28 09402441 bus:CompanySecretaryDirector1 2024-04-01 2025-02-28 09402441 bus:Director2 2024-04-01 2025-02-28 09402441 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-02-28 09402441 core:FurnitureFittings 2024-04-01 2025-02-28 09402441 core:MotorVehicles 2024-04-01 2025-02-28 09402441 core:OfficeEquipment 2024-04-01 2025-02-28 09402441 core:PlantMachinery 2024-04-01 2025-02-28 09402441 countries:EnglandWales 2024-04-01 2025-02-28 09402441 2024-03-31 09402441 core:FurnitureFittings 2024-03-31 09402441 core:MotorVehicles 2024-03-31 09402441 core:OfficeEquipment 2024-03-31 09402441 core:PlantMachinery 2024-03-31 09402441 2023-04-01 2024-03-31 09402441 2024-03-31 09402441 bus:CompanySecretaryDirector1 1 2024-03-31 09402441 bus:Director2 1 2024-03-31 09402441 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-03-31 09402441 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-03-31 09402441 core:CurrentFinancialInstruments 2024-03-31 09402441 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09402441 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 09402441 core:FurnitureFittings 2024-03-31 09402441 core:MotorVehicles 2024-03-31 09402441 core:OfficeEquipment 2024-03-31 09402441 core:PlantMachinery 2024-03-31 09402441 bus:CompanySecretaryDirector1 1 2023-04-01 2024-03-31 09402441 bus:Director2 1 2023-04-01 2024-03-31 09402441 bus:CompanySecretaryDirector1 1 2023-03-31 09402441 bus:Director2 1 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 09402441

The Unit Huddersfield Ltd

Unaudited Filleted Financial Statements

for the Period from 1 April 2024 to 28 February 2025

 

The Unit Huddersfield Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

The Unit Huddersfield Ltd

Company Information

Directors

B S Bamforth

H M Bamforth

Company secretary

B S Bamforth

Registered office

Unit 17 New Mill Road
Honley
Holmfirth
West Yorkshire
HD9 6QB

 

The Unit Huddersfield Ltd

(Registration number: 09402441)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

140,724

108,191

Current assets

 

Debtors

5

64,390

129,980

Cash at bank and in hand

 

6,800

4,507

 

71,190

134,487

Creditors: Amounts falling due within one year

6

(60,256)

(67,888)

Net current assets

 

10,934

66,599

Total assets less current liabilities

 

151,658

174,790

Creditors: Amounts falling due after more than one year

6

(54,036)

(39,797)

Provisions for liabilities

(26,258)

(27,048)

Net assets

 

71,364

107,945

Capital and reserves

 

Called up share capital

100

100

Retained earnings

71,264

107,845

Shareholders' funds

 

71,364

107,945

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

The Unit Huddersfield Ltd

(Registration number: 09402441)
Balance Sheet as at 28 February 2025

Approved and authorised by the Board on 5 June 2025 and signed on its behalf by:
 

.........................................
B S Bamforth
Company secretary and director

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 17 New Mill Road
Honley
Holmfirth
West Yorkshire
HD9 6QB
England

These financial statements were authorised for issue by the Board on 5 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% on Reducing balance

Fixtures and fittings

20% on Reducing balance

Office equipment

25% on Straight line

Motor Vehicles

25% on Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Cost or valuation

At 1 April 2024

1,929

187,088

10,514

86,150

Additions

1,934

10,604

1,865

83,954

Disposals

-

-

-

(86,150)

At 28 February 2025

3,863

197,692

12,379

83,954

Depreciation

At 1 April 2024

386

126,764

7,265

43,075

Charge for the period

695

14,185

2,622

5,247

Eliminated on disposal

-

-

-

(43,075)

At 28 February 2025

1,081

140,949

9,887

5,247

Carrying amount

At 28 February 2025

2,782

56,743

2,492

78,707

At 31 March 2024

1,543

60,324

3,249

43,075

Total
£

Cost or valuation

At 1 April 2024

285,681

Additions

98,357

Disposals

(86,150)

At 28 February 2025

297,888

Depreciation

At 1 April 2024

177,490

Charge for the period

22,749

Eliminated on disposal

(43,075)

At 28 February 2025

157,164

Carrying amount

At 28 February 2025

140,724

At 31 March 2024

108,191

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

5

Debtors

Note

2025
£

2024
£

Amounts owed by related parties

8

57,830

127,912

Other debtors

 

1,516

1,000

Prepayments

 

5,044

1,068

 

64,390

129,980

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

7

11,540

32,208

Trade creditors

 

8,084

2,645

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

18,202

6,076

Taxation and social security

 

19,100

25,163

Accruals and deferred income

 

3,330

1,796

 

60,256

67,888

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

7

54,036

39,797

7

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Hire purchase contracts

54,036

39,797

 

The Unit Huddersfield Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 28 February 2025

Current loans and borrowings

2025
£

2024
£

Hire purchase contracts

11,540

5,708

Other borrowings

-

26,500

11,540

32,208

8

Related party transactions

Transactions with directors

2024

At 1 April 2023
£

Advances to director
£

Repayments by director
£

At 31 March 2024
£

H M Bamforth

Interest is charged at 2.25% per annum. Amounts shown are aggregates. There are no conditions attached to this loan.

2,894

24,889

(27,783)

-

B S Bamforth

Interest is charged at 2.25% per annum. Amounts shown are aggregates. There are no conditions attached to this loan.

2,133

49,203

(51,336)

-