REGISTERED NUMBER: 09660174 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 31 March 2025

for

Chang Sheng Fitness Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Dean

B L Dean

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

REGISTERED NUMBER:

09660174 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Intangible assets

5

16,094

17,125

Tangible assets

6

81,310

80,197

97,404

97,322

CURRENT ASSETS

Stocks

299

-

Debtors

7

74,686

43,654

Cash at bank

4,394

18,486

79,379

62,140

CREDITORS

Amounts falling due within one year

8

38,724

58,115

NET CURRENT ASSETS

40,655

4,025

TOTAL ASSETS LESS CURRENT LIABILITIES

138,059

101,347

PROVISIONS FOR LIABILITIES

17,895

-

NET ASSETS

120,164

101,347

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

120,064

101,247

SHAREHOLDERS' FUNDS

120,164

101,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

J Dean - Director

1.	STATUTORY INFORMATION

Chang Sheng Fitness Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that 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 be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 5 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 31 March 2025

27,500

AMORTISATION

At 1 July 2024

10,375

Charge for period

1,031

At 31 March 2025

11,406

NET BOOK VALUE

At 31 March 2025

16,094

At 30 June 2024

17,125

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

323,905

Additions

28,166

At 31 March 2025

352,071

DEPRECIATION

At 1 July 2024

243,708

Charge for period

27,053

At 31 March 2025

270,761

NET BOOK VALUE

At 31 March 2025

81,310

At 30 June 2024

80,197

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.6.24

£

£

Trade debtors

963

154

Other debtors

73,723

43,500

74,686

43,654

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.6.24

£

£

Trade creditors

1,562

27,191

Taxation and social security

34,120

30,077

Other creditors

3,042

847

38,724

58,115

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

30.6.24

value:

£

£

100

Ordinary

£1

100

100

10.	POST BALANCE SHEET EVENTS

At 3 April 2025, the company was purchased by Sussex Fitness Limited, a company which is controlled by Mr J Dean.