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Company No: 12545333 (England and Wales)

# KIM FRENCH FITNESS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

KIM FRENCH FITNESS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

KIM FRENCH FITNESS LIMITED

## BALANCE SHEET

As at 30 April 2025
KIM FRENCH FITNESS LIMITED

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 99,540 |  | 131,912
Tangible assets | 4 | 10,688 |  | 12,555
|  | 110,228 |  | 144,467
Current assets |  |  |  |
Stocks | 5 | 16,547 |  | 20,841
Debtors | 6 | 198,268 |  | 179,692
Cash at bank and in hand |  | 518,050 |  | 587,341
|  | 732,865 |  | 787,874
Creditors: amounts falling due within one year | 7 | ( 135,585) |  | ( 154,540)
Net current assets |  | 597,280 |  | 633,334
Total assets less current liabilities |  | 707,508 |  | 777,801
Net assets |  | 707,508 |  | 777,801
Capital and reserves |  |  |  |
Called-up share capital | 8 | 2 |  | 2
Profit and loss account |  | 707,506 |  | 777,799
Total shareholders' funds |  | 707,508 |  | 777,801

For the financial year ending 30 April 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Kim French Fitness Limited (registered number: 12545333) were approved and authorised for issue by the Board of Directors on 08 October 2025. They were signed on its behalf by:

C French Director |

KIM FRENCH FITNESS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
KIM FRENCH FITNESS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Kim French Fitness Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 83 King Richard Drive, Bournemouth, BH11 9UE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line
Website costs | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Intangible assets

| Goodwill |  | Website costs |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 May 2024 | 190,000 |  | 183,771 |  | 373,771
Additions | 0 |  | 20,669 |  | 20,669
At 30 April 2025 | 190,000 |  | 204,440 |  | 394,440
Accumulated amortisation |  |  |  |  |
At 01 May 2024 | 112,176 |  | 129,683 |  | 241,859
Charge for the financial year | 15,565 |  | 37,476 |  | 53,041
At 30 April 2025 | 127,741 |  | 167,159 |  | 294,900
Net book value |  |  |  |  |
At 30 April 2025 | 62,259 |  | 37,281 |  | 99,540
At 30 April 2024 | 77,824 |  | 54,088 |  | 131,912

#### 4. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 May 2024 | 33,037 |  | 11,216 |  | 44,253
Additions | 0 |  | 3,574 |  | 3,574
At 30 April 2025 | 33,037 |  | 14,790 |  | 47,827
Accumulated depreciation |  |  |  |  |
At 01 May 2024 | 26,515 |  | 5,183 |  | 31,698
Charge for the financial year | 2,505 |  | 2,936 |  | 5,441
At 30 April 2025 | 29,020 |  | 8,119 |  | 37,139
Net book value |  |  |  |  |
At 30 April 2025 | 4,017 |  | 6,671 |  | 10,688
At 30 April 2024 | 6,522 |  | 6,033 |  | 12,555

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 16,547 |  | 20,841

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 77,704 |  | 87,673
Prepayments | 8,672 |  | 843
VAT recoverable | 10,506 |  | 10,861
Other debtors | 101,386 |  | 80,315
| 198,268 |  | 179,692

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 11,010 |  | 36,429
Accruals | 3,260 |  | 4,218
Corporation tax | 121,315 |  | 113,893
| 135,585 |  | 154,540

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 9. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Finance leases entered into | 55,606 |  | 52,340

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 3,320 |  | 13,085
between one and five years | 0 |  | 39,255
| 3,320 |  | 52,340

#### 10. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Key management | 77,704 |  | 87,673

Interest has been charged on the above loan at 2.25%.