Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08333657 Mr Matthew Devlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08333657 2023-12-31 08333657 2024-12-31 08333657 2024-01-01 2024-12-31 08333657 frs-core:CurrentFinancialInstruments 2024-12-31 08333657 frs-core:ComputerEquipment 2024-12-31 08333657 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08333657 frs-core:ComputerEquipment 2023-12-31 08333657 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08333657 frs-core:FurnitureFittings 2024-12-31 08333657 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08333657 frs-core:FurnitureFittings 2023-12-31 08333657 frs-core:NetGoodwill 2024-12-31 08333657 frs-core:NetGoodwill 2024-01-01 2024-12-31 08333657 frs-core:NetGoodwill 2023-12-31 08333657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 08333657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 08333657 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 08333657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08333657 frs-core:MotorVehicles 2024-12-31 08333657 frs-core:MotorVehicles 2024-01-01 2024-12-31 08333657 frs-core:MotorVehicles 2023-12-31 08333657 frs-core:OtherResidualIntangibleAssets 2024-12-31 08333657 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 08333657 frs-core:OtherResidualIntangibleAssets 2023-12-31 08333657 frs-core:PlantMachinery 2024-12-31 08333657 frs-core:PlantMachinery 2024-01-01 2024-12-31 08333657 frs-core:PlantMachinery 2023-12-31 08333657 frs-core:WithinOneYear 2024-12-31 08333657 frs-core:ShareCapital 2024-12-31 08333657 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08333657 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08333657 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08333657 frs-bus:SmallEntities 2024-01-01 2024-12-31 08333657 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08333657 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08333657 frs-bus:Director1 2024-01-01 2024-12-31 08333657 frs-countries:EnglandWales 2024-01-01 2024-12-31 08333657 2022-12-31 08333657 2023-12-31 08333657 2023-01-01 2023-12-31 08333657 frs-core:CurrentFinancialInstruments 2023-12-31 08333657 frs-core:WithinOneYear 2023-12-31 08333657 frs-core:ShareCapital 2023-12-31 08333657 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08333657
Mattabolism Personal Training Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08333657
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,945 2,845
Tangible Assets 5 157,801 55,573
159,746 58,418
CURRENT ASSETS
Debtors 6 10,247 14,603
Cash at bank and in hand 47,060 10,888
57,307 25,491
Creditors: Amounts Falling Due Within One Year 7 (237,444 ) (53,411 )
NET CURRENT ASSETS (LIABILITIES) (180,137 ) (27,920 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,391 ) 30,498
NET (LIABILITIES)/ASSETS (20,391 ) 30,498
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (20,491 ) 30,398
SHAREHOLDERS' FUNDS (20,391) 30,498
For the year ending 31 December 2024 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Matthew Devlin
Director
31/07/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mattabolism Personal Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08333657 . The registered office is Whitegates Business Centre Alexander Lane, Shenfield, Brentwood, England, CM15 8QF.
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 the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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:
Freehold 25% Straightline
Leasehold 25% Straightline
Plant & Machinery 25% Straightline
Motor Vehicles 25% Straightline
Fixtures & Fittings 25% Straightline
Computer Equipment 25% Straightline
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 1)
4 1
Page 2
Page 3
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 9,000 4,658 13,658
As at 31 December 2024 9,000 4,658 13,658
Amortisation
As at 1 January 2024 6,155 4,658 10,813
Provided during the period 900 - 900
As at 31 December 2024 7,055 4,658 11,713
Net Book Value
As at 31 December 2024 1,945 - 1,945
As at 1 January 2024 2,845 - 2,845
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 - 59,503 - 75,116
Additions 57,709 27,710 44,550 10,000
As at 31 December 2024 57,709 87,213 44,550 85,116
Depreciation
As at 1 January 2024 - 7,504 - 73,707
Provided during the period 8,631 18,881 11,138 2,622
As at 31 December 2024 8,631 26,385 11,138 76,329
Net Book Value
As at 31 December 2024 49,078 60,828 33,412 8,787
As at 1 January 2024 - 51,999 - 1,409
Computer Equipment Total
£ £
Cost
As at 1 January 2024 13,553 148,172
Additions 5,876 145,845
As at 31 December 2024 19,429 294,017
Depreciation
As at 1 January 2024 11,388 92,599
Provided during the period 2,345 43,617
As at 31 December 2024 13,733 136,216
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2024 5,696 157,801
As at 1 January 2024 2,165 55,573
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,014 387
Other debtors 9,233 14,216
10,247 14,603
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 28,959 -
Trade creditors 138 21,349
Other creditors 205,102 32,062
Taxation and social security 3,245 -
237,444 53,411
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,959 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4