REGISTERED NUMBER: SC447144 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

FOOD FOR FITNESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Baptie

R J Baptie

REGISTERED OFFICE:

5 Carden Place

Aberdeen

AB10 1UT

REGISTERED NUMBER:

SC447144 (Scotland)

FIXED ASSETS

Intangible assets

4

4,131

-

Tangible assets

5

2,292

3,198

6,423

3,198

CURRENT ASSETS

Debtors

6

19,458

551

Cash at bank

10,871

32,273

30,329

32,824

CREDITORS

Amounts falling due within one year

7

36,295

32,818

NET CURRENT (LIABILITIES)/ASSETS

(5,966

)

6

TOTAL ASSETS LESS CURRENT LIABILITIES

457

3,204

PROVISIONS FOR LIABILITIES

435

608

NET ASSETS

22

2,596

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20

2,594

SHAREHOLDERS' FUNDS

22

2,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 November 2025 and were signed on its behalf by:

S D Baptie - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Motor vehicles

-

Straight line over 5 years

Computer equipment

-

Straight line over 3 years

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 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 year 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

5,311

At 30 April 2025

5,311

AMORTISATION

Amortisation for year

1,180

At 30 April 2025

1,180

NET BOOK VALUE

At 30 April 2025

4,131

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

14,998

16,276

31,274

Additions

-

1,582

1,582

Disposals

-

(1,707

)

(1,707

)

At 30 April 2025

14,998

16,151

31,149

DEPRECIATION

At 1 May 2024

13,248

14,828

28,076

Charge for year

1,750

738

2,488

Eliminated on disposal

-

(1,707

)

(1,707

)

At 30 April 2025

14,998

13,859

28,857

NET BOOK VALUE

At 30 April 2025

-

2,292

2,292

At 30 April 2024

1,750

1,448

3,198

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

19,458

551

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

17,798

21,844

Other creditors

18,497

10,974

36,295

32,818

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.