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Company Registration No. NI709593 (Northern Ireland)
INNOV8 GYM LTD Unaudited accounts for the period from 1 February 2024 to 28 February 2025
INNOV8 GYM LTD Unaudited accounts Contents
Page
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INNOV8 GYM LTD Company Information for the period from 1 February 2024 to 28 February 2025
Director
Darren McAnearney
Company Number
NI709593 (Northern Ireland)
Registered Office
34 KNOCKMOYLE DRIVE ANTRIM BT41 1HE NORTHERN IRELAND
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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INNOV8 GYM LTD Accountants' report
Accountants' report to the director of INNOV8 GYM LTD on the preparation of the unaudited statutory accounts for the period from 1 February 2024 to 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of INNOV8 GYM LTD for the period from 1 February 2024 to 28 February 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of INNOV8 GYM LTD, as a body, in accordance with the terms of our engagement letter dated 1 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of INNOV8 GYM LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than INNOV8 GYM LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that INNOV8 GYM LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of INNOV8 GYM LTD. You consider that INNOV8 GYM LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of INNOV8 GYM LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 30 October 2025
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INNOV8 GYM LTD Statement of financial position as at 28 February 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
120,187 
Creditors: amounts falling due within one year
(148,875)
Net current liabilities
(148,875)
Net liabilities
(28,688)
Capital and reserves
Called up share capital
1 
Profit and loss account
(28,689)
Shareholders' funds
(28,688)
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2025 and were signed on its behalf by
Darren McAnearney Director Company Registration No. NI709593
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INNOV8 GYM LTD Notes to the Accounts for the period from 1 February 2024 to 28 February 2025
1
Statutory information
INNOV8 GYM LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI709593. The registered office is 34 KNOCKMOYLE DRIVE, ANTRIM, BT41 1HE, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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INNOV8 GYM LTD Notes to the Accounts for the period from 1 February 2024 to 28 February 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The director has considered the company’s financial position, including its cash flow forecasts, current trading performance, and future prospects, in light of known and reasonably foreseeable factors. On this basis, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2024
- 
Additions
160,250 
At 28 February 2025
160,250 
Depreciation
Charge for the period
40,063 
At 28 February 2025
40,063 
Net book value
At 28 February 2025
120,187 
5
Creditors: amounts falling due within one year
2025 
£ 
Loans from directors
147,335 
Accruals
1,540 
148,875 
6
Average number of employees
During the period the average number of employees was 1.
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