Registered Number:04535083 |
For the year ended 30 September 2024
England and Wales
Unaudited Financial Statements
For the year ended 30 September 2024
S T Fitness Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
S T Fitness Limited
Statement of Financial Position
2023
2024
Property, plant and equipment |
5,876
6,913
2
5,876
6,913
893
388
3
Trade and other receivables |
899
899
4
13,697
Cash and cash equivalents |
6,516
7,803
15,489
Trade and other payables: amounts falling due within one year |
(5,868)
(7,935)
5
9,621
(132)
Net current liabilities
Total assets less current liabilities |
5,744
16,534
(737)
(882)
Provisions for liabilities |
5,007
Net assets
15,652
1
1
5,006
15,651
5,007
15,652
Shareholders' funds
For the year ended 30 September 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 of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006 |
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each |
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and |
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable |
to the company. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
These financial statements were approved and authorised for issue by the Board on 25 June 2025 and were signed by: |
The notes form part of these financial statements |
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For the year ended 30 September 2024
S T Fitness Limited
Notes to the Financial Statements
Statutory Information
S T Fitness Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number |
04535083. |
Principal place of business: |
103 Bradley House
Radcliffe Moor Road
Bolton
Greater Manchester
BL2 6RT
135 Church Street
Horwich
Bolton
Greater Manchester
BL6 7BR
The presentation currency is £ sterling. |
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard |
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The |
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will not be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 30 September 2024
S T Fitness Limited
Notes to the Financial Statements Continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it |
relates to items recognised in other comprehensive income or directly in equity. |
Current or deferred taxation assets and liabilities are not discounted. |
Current tax is recognised at the amount of tax payable using the rates and laws that have been enacted or substantively enacted |
by the Statement of Financial Position date. |
Impairment of Assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an |
impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and |
compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its |
recoverable amount and an impairment loss is recognised immediately in the profit or loss. |
If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its |
recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in |
prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss. |
Basic Financial Instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured |
initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received |
less impairment losses for bad and doubtful debts. |
2. Property, plant and equipment |
74,003
21,172
52,831
52,831
21,172
74,003
Provision for depreciation and impairment |
67,090
16,464
50,626
Charge for year
1,037
706
331
68,127
17,170
50,957
1,874
4,002
5,876
2,205
4,708
6,913
2023
2024
388
893
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For the year ended 30 September 2024
S T Fitness Limited
Notes to the Financial Statements Continued
4. Trade and other receivables |
2023
2024
Prepayments and accrued income |
899
899
5. Trade and other payables: amounts falling due within one year |
2023
2024
-
840
Taxation and social security |
2,260
555
Accruals and deferred income |
2,078
3,358
3,597
1,115
7,935
5,868
6. Average number of persons employed |
During the year the average number of employees was 3 (2023 : 3)
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