REGISTERED NUMBER: 07460676 (England and Wales)

Financial Statements

for the Year Ended 31st March 2025

for

BODY-TORQUE PILATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D Slape

R Slape

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

07460676 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Tangible assets

4

5,068

7,138

CURRENT ASSETS

Debtors

5

116

-

Cash at bank

105,921

97,990

106,037

97,990

CREDITORS

Amounts falling due within one year

6

43,056

48,434

NET CURRENT ASSETS

62,981

49,556

TOTAL ASSETS LESS CURRENT LIABILITIES

68,049

56,694

CREDITORS

Amounts falling due after more than one year

7

8,009

16,009

NET ASSETS

60,040

40,685

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

60,037

40,682

SHAREHOLDERS' FUNDS

60,040

40,685

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th September 2025 and were signed on its behalf by:

Mrs D Slape - Director

R Slape - Director

1.	STATUTORY INFORMATION

Body-Torque Pilates Ltd 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.

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 represented by the sale of bookings to exercise classes. The company is registered for VAT but operates the flat rate scheme, and consequently turnover is shown after imputed VAT.

Tangible fixed assets

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

Equipment

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2024

26,084

730

2,917

29,731

Additions

-

150

1,658

1,808

At 31st March 2025

26,084

880

4,575

31,539

DEPRECIATION

At 1st April 2024

19,161

679

2,753

22,593

Charge for year

3,500

55

323

3,878

At 31st March 2025

22,661

734

3,076

26,471

NET BOOK VALUE

At 31st March 2025

3,423

146

1,499

5,068

At 31st March 2024

6,923

51

164

7,138

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

116

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,991

7,993

Trade creditors

1,462

1,504

Tax

5,026

22,239

VAT

5,700

6,244

Other creditors

4,985

5,927

Directors' current accounts

16,722

3,319

Accrued expenses

1,170

1,208

43,056

48,434

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

8,009

16,009

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary A

£1

1

1

3

3

9.	RELATED PARTY DISCLOSURES

The company pays rent of £1,500 per month to the directors of the company for its use of the studio in its business. The rent is calculated at local market rates.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr and Mrs Slape.