Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC527523 S Kilner B Kilner M F Abazed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC527523 2024-02-29 SC527523 2025-02-28 SC527523 2024-03-01 2025-02-28 SC527523 frs-core:CurrentFinancialInstruments 2025-02-28 SC527523 frs-core:Non-currentFinancialInstruments 2025-02-28 SC527523 frs-core:ComputerEquipment 2025-02-28 SC527523 frs-core:ComputerEquipment 2024-03-01 2025-02-28 SC527523 frs-core:ComputerEquipment 2024-02-29 SC527523 frs-core:FurnitureFittings 2025-02-28 SC527523 frs-core:FurnitureFittings 2024-03-01 2025-02-28 SC527523 frs-core:FurnitureFittings 2024-02-29 SC527523 frs-core:PlantMachinery 2025-02-28 SC527523 frs-core:PlantMachinery 2024-03-01 2025-02-28 SC527523 frs-core:PlantMachinery 2024-02-29 SC527523 frs-core:SharePremium 2025-02-28 SC527523 frs-core:ShareCapital 2025-02-28 SC527523 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC527523 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC527523 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC527523 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC527523 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC527523 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC527523 frs-bus:Director1 2024-03-01 2025-02-28 SC527523 frs-bus:Director2 2024-03-01 2025-02-28 SC527523 frs-bus:Director3 2024-03-01 2025-02-28 SC527523 frs-countries:Scotland 2024-03-01 2025-02-28 SC527523 2023-02-28 SC527523 2024-02-29 SC527523 2023-03-01 2024-02-29 SC527523 frs-core:CurrentFinancialInstruments 2024-02-29 SC527523 frs-core:Non-currentFinancialInstruments 2024-02-29 SC527523 frs-core:WithinOneYear 2024-02-29 SC527523 frs-core:SharePremium 2024-02-29 SC527523 frs-core:ShareCapital 2024-02-29 SC527523 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC527523
The Unit Gym & Fitness Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Infinity Partnership
The Unit Gym & Fitness Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Unit Gym & Fitness Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC527523

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 50,809 |  | 64,984
|  |  | 50,809 |  | 64,984
CURRENT ASSETS
Stocks | 5 | 4,000 |  | 4,000 |
Debtors | 6 | 17,128 |  | 9,721 |
Cash at bank and in hand |  | 5,860 |  | 1,956 |
|  | 26,988 |  | 15,677 |
Creditors: Amounts Falling Due Within One Year | 7 | (43,455 ) |  | (47,938 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,467 ) |  | (32,261 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,342 |  | 32,723
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (40,161 ) |  | (47,335 )
NET LIABILITIES |  |  | (5,819 ) |  | (14,612 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Share premium account |  |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | (16,019 ) |  | (24,812 )
SHAREHOLDERS' FUNDS |  |  | (5,819) |  | (14,612)

Page 1
Page 2
The Unit Gym & Fitness Ltd
Balance Sheet (continued)
As At 28 February 2025
For the year 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 directors acknowledge their 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

B Kilner Director
18th November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Unit Gym & Fitness Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
The Unit Gym & Fitness Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC527523 . The registered office is 2 Burnett Hill, Banchory, Aberdeenshire, AB31 5SG.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 15% on cost
Fixtures & Fittings | 15% on cost
Computer Equipment | 15% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the
future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
3. Average Number of Employees
Average number of employees, including directors, during the period was 13 (2024: 16)
13 16
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2024 | 78,214 | 173,091 | 72,591 | 323,896
Additions | 4,185 | 1,166 | 3,479 | 8,830
As at 28 February 2025 | 82,399 | 174,257 | 76,070 | 332,726
Depreciation
As at 1 March 2024 | 55,961 | 154,197 | 48,754 | 258,912
Provided during the period | 7,651 | 8,137 | 7,217 | 23,005
As at 28 February 2025 | 63,612 | 162,334 | 55,971 | 281,917

...CONTINUED
Page 3
Page 4
The Unit Gym & Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025 | 18,787 | 11,923 | 20,099 | 50,809
As at 1 March 2024 | 22,253 | 18,894 | 23,837 | 64,984

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,000 |  | 4,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,734 |  | 229
Other debtors | 14,394 |  | 9,492
| 17,128 |  | 9,721

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 691
Trade creditors | 8,841 |  | 10,997
Bank loans and overdrafts | 6,536 |  | 13,650
Other creditors | 11,000 |  | 11,000
Taxation and social security | 17,078 |  | 11,600
| 43,455 |  | 47,938

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,448 |  | 31,076
Other creditors | 14,713 |  | 16,259
| 40,161 |  | 47,335

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 691

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 4