2025-01-01 2025-12-31 false Capium Accounts Production 1.1 14519306 2025-01-01 2025-12-31 14519306 bus:AbridgedAccounts 2025-01-01 2025-12-31 14519306 bus:FRS102 2025-01-01 2025-12-31 14519306 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14519306 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14519306 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14519306 2025-01-01 2025-12-31 14519306 2025-12-31 14519306 bus:RegisteredOffice 2025-01-01 2025-12-31 14519306 core:WithinOneYear 2025-12-31 14519306 core:AfterOneYear 2025-12-31 14519306 1 2025-01-01 2025-12-31 14519306 bus:Director1 2025-01-01 2025-12-31 14519306 bus:Director1 2025-12-31 14519306 bus:Director1 2024-01-01 2024-12-31 14519306 2024-01-01 14519306 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 14519306 2024-01-01 2024-12-31 14519306 2024-12-31 14519306 core:WithinOneYear 2024-12-31 14519306 core:AfterOneYear 2024-12-31 14519306 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 14519306 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 14519306 bus:OrdinaryShareClass1 2025-12-31 14519306 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 14519306 bus:OrdinaryShareClass1 2024-12-31 14519306 core:FurnitureFittings 2025-01-01 2025-12-31 14519306 core:FurnitureFittings 2025-12-31 14519306 core:FurnitureFittings 2024-12-31 14519306 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 14519306 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 14519306 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 14519306 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 14519306 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 14519306 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 14519306 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 14519306 core:Non-currentFinancialInstruments 2025-12-31 14519306 core:Non-currentFinancialInstruments 2024-12-31 14519306 core:ShareCapital 2025-12-31 14519306 core:ShareCapital 2024-12-31 14519306 core:RetainedEarningsAccumulatedLosses 2025-12-31 14519306 core:RetainedEarningsAccumulatedLosses 2024-12-31 14519306 dpl:Item1 2025-01-01 14519306 dpl:Item1 2025-12-31 14519306 dpl:Item1 2024-01-01 14519306 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14519306
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
BEFIT GYMNASIUM LTD

Befit Gymnasium Ltd Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 14519306 Befit Gymnasium Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 60,573 |  | 39,359
|  | 60,573 |  | 39,359
Current assets |  |  |
Debtors |  | 5,497 |  | 9,759
Cash at bank and in hand |  | 21,028 |  | 29,774
|  | 26,525 |  | 39,533
Creditors: amount falling due within one year |  | (28,073) |  | (32,873)
Net current assets |  | (1,548) |  | 6,660
Total assets less current liabilities |  | 59,025 |  | 46,019
Creditors: amount falling due after more than one year |  | (11,690) |  | (19,180)
Net assets |  | 47,335 |  | 26,839
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 47,235 |  | 26,739
Shareholders' funds |  | 47,335 |  | 26,839
For the year ended 31 December 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 February 2026 and were signed by:
------------------------------- Ben Easson Director
1

Befit Gymnasium Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Befit Gymnasium Ltd is a private company, limited by shares, registered in England and Wales, registration number 14519306, registration address Hackamore Way, Barleythorpe, Oakham, LE15 7FS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 January 2025 | 45,398 |  | 45,398
Additions | 30,834 |  | 30,834
Disposals | - |  | -
At 31 December 2025 | 76,232 |  | 76,232
Depreciation
At 01 January 2025 | 6,038 |  | 6,038
Charge for year | 9,621 |  | 9,621
On disposals | - |  | -
At 31 December 2025 | 15,659 |  | 15,659
Net book values
Closing balance as at 31 December 2025 | 60,573 |  | 60,573
Opening balance as at 01 January 2025 | 39,359 |  | 39,359
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2