Homehealth Fitness Ltd - Filleted accounts

Registered number

06931053

Homehealth Fitness Ltd

Filleted Accounts

31 March 2025

Homehealth Fitness Ltd
Registered number:		06931053
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		326,037			326,296

Current assets
Cash at bank and in hand		19,348			21,265

Creditors: amounts falling due within one year	4	(8,772)			(9,869)

Net current assets			10,576			11,396

Total assets less current liabilities			336,613			337,692

Creditors: amounts falling due after more than one year	5		(244,831)			(244,831)

Provisions for liabilities			(10,587)			(10,587)


Net assets			81,195			82,274

Capital and reserves
Called up share capital			125			125
Revaluation reserve	6		54,182			54,182
Profit and loss account			26,888			27,967

Shareholders' funds			81,195			82,274

The opening reserves have been adjusted by £1,000 to correct an understatement of an intercompany loan liability in the prior year.
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Michael White
Director
Approved by the board on 22 December 2025

Homehealth Fitness Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.




2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	325,000		4,036		329,036
	At 31 March 2025	325,000		4,036		329,036

	Depreciation
	At 1 April 2024	-		2,740		2,740
	Charge for the year	-		259		259
	At 31 March 2025	-		2,999		2,999

	Net book value
	At 31 March 2025	325,000		1,037		326,037
	At 31 March 2024	325,000		1,296		326,296


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,030		901
	Taxation and social security costs			3,893		3,668
	Other creditors			3,849		5,300
				8,772		9,869


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Other creditors			244,831		244,831


6	Revaluation reserve			2025		2024
£					£

	At 1 April 2024			54,182		49,182
	Gain on revaluation of land and buildings			-		5,000

	At 31 March 2025			54,182		54,182


7	Other information

	Homehealth Fitness Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 5 5th Floor City Reach
	5 Greenwich View Place
	London
	E14 9NN