1 July 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP107997172024-07-012025-06-30107997172025-06-30107997172024-06-3010799717core:WithinOneYear2025-06-3010799717core:WithinOneYear2024-06-3010799717core:AfterOneYear2025-06-3010799717core:AfterOneYear2024-06-3010799717core:ShareCapital2025-06-3010799717core:ShareCapital2024-06-3010799717core:RetainedEarningsAccumulatedLosses2025-06-3010799717core:RetainedEarningsAccumulatedLosses2024-06-3010799717bus:Director12024-07-012025-06-3010799717bus:RegisteredOffice2024-07-012025-06-3010799717core:PlantMachinery2024-07-012025-06-3010799717core:FurnitureFittings2024-07-012025-06-3010799717core:OfficeEquipment2024-07-012025-06-30107997172023-07-012024-06-3010799717core:PlantMachinery2024-07-0110799717core:PlantMachinery2025-06-3010799717core:PlantMachinery2024-06-301079971712024-07-012025-06-3010799717countries:EnglandWales2024-07-012025-06-3010799717bus:AuditExemptWithAccountantsReport2024-07-012025-06-3010799717bus:PrivateLimitedCompanyLtd2024-07-012025-06-3010799717bus:SmallEntities2024-07-012025-06-3010799717bus:FullAccounts2024-07-012025-06-30
Company registration number:
10799717
Deviant Strength & Conditioning Ltd
Unaudited Filleted Financial Statements for the year ended
30 June 2025
Deviant Strength & Conditioning Ltd
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Deviant Strength & Conditioning Ltd
Year ended
30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Deviant Strength & Conditioning Ltd
for the year ended
30 June 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Deviant Strength & Conditioning Ltd
, as a body, in accordance with the terms of my engagement letter dated 20 May 2025. My work has been undertaken solely to prepare for your approval the
financial statements
of
Deviant Strength & Conditioning Ltd
and state those matters that I have agreed to state to the Board of Directors of
Deviant Strength & Conditioning Ltd
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Deviant Strength & Conditioning Ltd
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Deviant Strength & Conditioning Ltd
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Deviant Strength & Conditioning Ltd
. You consider that
Deviant Strength & Conditioning Ltd
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Deviant Strength & Conditioning Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
West Bridgford Accountancy Limited
Chartered Accountant
43 Edward Road
West Bridgford
Nottingham
Nottinghamshire
NG2 5GE
United Kingdom
Date:
18 December 2025
Deviant Strength & Conditioning Ltd
Statement of Financial Position
30 June 2025
20252024
Note££
Fixed assets    
Tangible assets 5
17,194
 
5,689
 
Current assets    
Debtors 6
8,763
 
18,249
 
Cash at bank and in hand
12,733
 
16,468
 
21,496
 
34,717
 
Creditors: amounts falling due within one year 7
(18,436
 )
(23,168
 )
Net current assets
3,060
 
11,549
 
Total assets less current liabilities 20,254   17,238  
Creditors: amounts falling due after more than one year 8
(9,142
 )
(2,887
 )
Provisions for liabilities
(3,268
 )
(1,423
 )
Net assets
7,844
 
12,928
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
7,842
 
12,926
 
Shareholders funds
7,844
 
12,928
 
For the year ending
30 June 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
18 December 2025
, and are signed on behalf of the board by:
R Redwood-Mills
Director
Company registration number:
10799717
Deviant Strength & Conditioning Ltd
Notes to the Financial Statements
Year ended
30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 10 Parker Industrial Estate
,
Mansfield Road
,
Derby
,
Derbyshire
,
DE21 4SZ
, England.

2 Statement of compliance

The
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland' and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Rendering of services
Turnover from the rendering of services is recognised at the point of delivery of the service.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% reducing balance
Fixtures and fittings
33% reducing balance
Office equipment
25% straight line

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 July 2024
25,458
 
Additions
19,308
 
At
30 June 2025
44,766
 
Depreciation  
At
1 July 2024
19,769
 
Charge
7,803
 
At
30 June 2025
27,572
 
Carrying amount  
At
30 June 2025
17,194
 
At 30 June 2024
5,689
 

6 Debtors

20252024
££
Trade debtors
800
  -  
Other debtors
7,963
 
18,249
 
8,763
 
18,249
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
4,681
 
3,080
 
Trade creditors
3,519
 
3,289
 
Taxation and social security
6,384
 
9,374
 
Other creditors
3,852
 
7,425
 
18,436
 
23,168
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
2,887
 
Other creditors
9,142
  -  
9,142
 
2,887
 

9 Operating leases

The company as lessor    
20252024
££
Not later than 1 year
36,000
 
36,000
 

10 Controlling party

The company is controlled by R Redwood-Mills.