Body Control Pilates Education Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04197113

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		99,107		68,662
Tangible Assets	5		751		1,501

			99,858		70,163
CURRENT ASSETS
Stocks	6	7,353		4,919
Debtors	7	72,486		77,953
Cash at bank and in hand		7,642		1,265

		87,481		84,137
Creditors: Amounts Falling Due Within One Year	8	(322,341 )		(250,503 )

NET CURRENT ASSETS (LIABILITIES)			(234,860 )		(166,366 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(135,002 )		(96,203 )

Creditors: Amounts Falling Due After More Than One Year	9		(105,440 )		(127,392 )

NET LIABILITIES			(240,442 )		(223,595 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(240,542 )		(223,695 )

SHAREHOLDERS' FUNDS			(240,442)		(223,595)

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Body Control Pilates Education Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Mr L Robinson

Director

22nd December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Body Control Pilates Education Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04197113 . The registered office is 2 Station Road West, Oxted, Surrey, RH8 9EP.

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.

A controlling interest in the parent company is held by the directors of Body Control Pilates Education. The directors therefore, believe it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

Turnover

Turnover and profitability continue to be negatively impacted by the dramatically changed trading environment post-Covid. The majority of classes have been moved online as a result.

A business interruption claim is still in process with Hiscox and is expected to be resolved in early 2023.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 2 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Leasehold	Over the term of the lease
Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

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Body Control Pilates Education Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	571,732
Additions	64,118

As at 31 March 2025	635,850

Amortisation
As at 1 April 2024	503,070
Provided during the period	33,673

As at 31 March 2025	536,743

Net Book Value
As at 31 March 2025	99,107

As at 1 April 2024	68,662

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	66,517	87,188	153,705

As at 31 March 2025	66,517	87,188	153,705

Depreciation
As at 1 April 2024	66,517	85,687	152,204
Provided during the period	-	750	750

As at 31 March 2025	66,517	86,437	152,954

Net Book Value
As at 31 March 2025	-	751	751

As at 1 April 2024	-	1,501	1,501

6. Stocks

	2025	2024
	£	£
Finished goods	7,353	4,919

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,999	7,189
Amounts owed by participating interests	(33,163)	(11,007)
Other debtors	97,650	81,771

	72,486	77,953

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Body Control Pilates Education Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32,448	27,879
Amounts owed to group undertakings	257,595	182,775
Other creditors	13,289	15,465
Taxation and social security	19,009	24,384

	322,341	250,503

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

	2025	2024
	£	£
Amounts owed to group undertakings	105,440	127,392

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Lynne Robinson	46,549	-	-	-	46,549

The above loan is unsecured, interest free and repayable on demand.

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