REGISTERED NUMBER: 09449035 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROAR FITNESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Lindsay

R J Phillipps

REGISTERED OFFICE:

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

BUSINESS ADDRESS:

30 Eastcheap

London

EC3M 1HD

REGISTERED NUMBER:

09449035 (England and Wales)

ACCOUNTANTS:

Hartley Fowler LLP

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Tangible assets

4

845,026

1,019,198

CURRENT ASSETS

Debtors

5

1,062,505

1,015,004

Cash at bank and in hand

254,149

937,366

1,316,654

1,952,370

CREDITORS

Amounts falling due within one year

6

871,450

1,151,672

NET CURRENT ASSETS

445,204

800,698

TOTAL ASSETS LESS CURRENT LIABILITIES

1,290,230

1,819,896

CREDITORS

Amounts falling due after more than one year

7

116,637

341,263

NET ASSETS

1,173,593

1,478,633

CAPITAL AND RESERVES

Called up share capital

70

70

Capital redemption reserve

30

30

Retained earnings

1,173,493

1,478,533

1,173,593

1,478,633

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

The members have not required the company to obtain an audit of its financial statements for the year 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 5 December 2025 and were signed on its behalf by:

R J Phillipps - Director

1.	STATUTORY INFORMATION

Roar 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.	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.

Revenue received from the sales of supplements and other related fitness products is recognised when the goods are transferred to the customer.

Revenue received from personal training sessions is recognised at the point at which the client agrees their training plan and signs a contract or re-signs for another package of sessions.

Tangible fixed assets

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

Short leasehold

-

over the lease term

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other

administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged to profit or loss on a straight line basis over the period of the lease. The benefits of lease incentives are recognised in profit or loss over the lease period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,680,706

183,590

1,864,296

DEPRECIATION

At 1 April 2024

672,281

172,817

845,098

Charge for year

168,070

6,102

174,172

At 31 March 2025

840,351

178,919

1,019,270

NET BOOK VALUE

At 31 March 2025

840,355

4,671

845,026

At 31 March 2024

1,008,425

10,773

1,019,198

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

87,932

112,735

Amounts owed by group undertakings

692,234

672,319

Other debtors

80,339

27,950

860,505

813,004

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

202,000

202,000

Aggregate amounts

1,062,505

1,015,004

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

224,818

246,046

Trade creditors

141,635

270,411

Taxation and social security

142,475

193,267

Other creditors

362,522

441,948

871,450

1,151,672

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

116,637

341,263

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

420,000

420,000

Between one and five years

1,552,500

1,680,000

In more than five years

9,589

302,089

1,982,089

2,402,089