B2 Fitness (UK) Limited

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

Registered number: 06097767

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		133,663		158,541

			133,663		158,541
CURRENT ASSETS
Stocks	5	2,039,050		2,652,029
Debtors	6	1,611,194		2,107,992
Cash at bank and in hand		60,628		25,890

		3,710,872		4,785,911
Creditors: Amounts Falling Due Within One Year	7	(3,440,554 )		(4,392,389 )

NET CURRENT ASSETS (LIABILITIES)			270,318		393,522

TOTAL ASSETS LESS CURRENT LIABILITIES			403,981		552,063

NET ASSETS			403,981		552,063

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			403,881		551,963

SHAREHOLDERS' FUNDS			403,981		552,063

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B2 Fitness (UK) 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 Ahtesham Sadiq

Director

27/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

B2 Fitness (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06097767 . The registered office is 158 Hornby Street, Bury, Lancashire, BL9 5BB.

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, 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance

2.4. 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 stocks.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 33 (2024: 29)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	304,314	31,375	335,689

As at 31 March 2025	304,314	31,375	335,689

Depreciation
As at 1 April 2024	156,731	20,417	177,148
Provided during the period	22,139	2,739	24,878

As at 31 March 2025	178,870	23,156	202,026

Net Book Value
As at 31 March 2025	125,444	8,219	133,663

As at 1 April 2024	147,583	10,958	158,541

5. Stocks

	2025	2024
	£	£
Finished goods	2,039,050	2,652,029

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B2 Fitness (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,533,280	1,745,424
Other debtors	77,914	362,568

	1,611,194	2,107,992

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,642,272	844,292
Bank loans and overdrafts	-	857,724
Other creditors	1,054,076	1,659,643
Taxation and social security	744,206	1,030,730

	3,440,554	4,392,389

8. Share Capital

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

9. Controlling Party

The company's controlling party is Ahtesham Sadiq by virtue of his ownership of 50% of the issued share capital in the company as at balance sheet date.

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