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Registered number: SC532261 FITNESS HUB HQ LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FITNESS HUB HQ LIMITED COMPANY INFORMATION
DIRECTORS | Mr W Bowen
| Miss J Ritchie
REGISTERED NUMBER | SC532261
REGISTERED OFFICE | 6 Service Road
| Forfar
| Scotland
| DD8 3ER
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
FITNESS HUB HQ LIMITED REGISTERED NUMBER: SC532261 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 28,933 |  | 31,875
|  |  | 28,933 |  | 31,875
CURRENT ASSETS |  |  |  |  |
Debtors |  | 2,596 |  | 2,530 |
Cash at bank and in hand |  | 340 |  | 99 |
|  | 2,936 |  | 2,629 |
Creditors: amounts falling due within one year | 5 | (34,690) |  | (32,650) |
NET CURRENT LIABILITIES |  |  | (31,754) |  | (30,021)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,821) |  | 1,854
Creditors: amounts falling due after more than one year | 6 |  | (350) |  | (5,703)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (5,572) |  | (6,056) |
|  |  | (5,572) |  | (6,056)
NET LIABILITIES |  |  | (8,743) |  | (9,905)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 3 |  | 3
Profit and loss account |  |  | (8,746) |  | (9,908)
|  |  | (8,743) |  | (9,905)
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FITNESS HUB HQ LIMITED REGISTERED NUMBER: SC532261 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 January 2026.
Mr W Bowen
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FITNESS HUB HQ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
Fitness Hub HQ Limited is a private limited company, limited by shares, incorporated in Scotland with regisration number SC532261. The registered office is situated at 6 Service Road, Forfar, Angus, DD8 3ER. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
These accounts have been prepared using the going concern basis. The company has net liabilities and is dependent on the continuing support of the director. The director has confirmed that this support will continue for the forseeable future.
| 2.3 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
FITNESS HUB HQ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 12.5%
|  |  |  | Fixtures and fittings | - | 10%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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FITNESS HUB HQ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 May 2024 | 28,014 | 22,030 | 50,044
| Additions | 765 | - | 765
| At 30 April 2025 | 28,779 | 22,030 | 50,809
| DEPRECIATION |  |  |
| At 1 May 2024 | 10,985 | 7,184 | 18,169
| Charge for the year on owned assets | 2,222 | 1,485 | 3,707
| At 30 April 2025 | 13,207 | 8,669 | 21,876
| NET BOOK VALUE |  |  |
| At 30 April 2025 | 15,572 | 13,361 | 28,933
| At 30 April 2024 | 17,029 | 14,846 | 31,875
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,936 | 5,428
| Trade creditors | 5,856 | 2,621
| Other taxation and social security | 723 | 136
| Other creditors | 21,575 | 22,965
| Accruals and deferred income | 1,600 | 1,500
|  | 34,690 | 32,650
6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 350 | 5,703
|  | 350 | 5,703
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FITNESS HUB HQ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE WITHIN ONE YEAR |  |
| Bank loans | 4,936 | 5,428
|  | 4,936 | 5,428
| AMOUNTS FALLING DUE AFTER MORE THAN 5 YEARS |  |
| Bank loans | 350 | 5,703
|  | 5,286 | 11,131
8. | FINANCIAL INSTRUMENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| FINANCIAL ASSETS |  |
| Financial assets measured at fair value through profit or loss | 340 | 340
| Financial assets measured at fair value through profit or loss comprise...
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 3 (2024 - 3) Ordinary shares of £1 each | 3 | 3
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