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Company Registration No. 10352114 (England and Wales)
M Squared Fitness Ltd Unaudited accounts for the year ended 31 August 2025
M Squared Fitness Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M Squared Fitness Ltd Company Information for the year ended 31 August 2025
Director
Emma Saville
Company Number
10352114 (England and Wales)
Registered Office
M Squared Fitness Leestone Road Sharston Industrial Area Manchester Lancashire M22 4RN England
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M Squared Fitness Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
679
1,794
Current assets
Debtors
5
11,700
8,700
Cash at bank and in hand
748
180
12,448
8,880
Creditors: amounts falling due within one year
6
(35,753)
(34,887)
Net current liabilities
(23,305)
(26,007)
Total assets less current liabilities
(22,626)
(24,213)
Creditors: amounts falling due after more than one year
7
(21,132)
(3,620)
Net liabilities
(43,758)
(27,833)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(43,760)
(27,835)
Shareholders' funds
(43,758)
(27,833)
For the year ending 31 August 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 January 2026 and were signed on its behalf by
Emma Saville Director Company Registration No. 10352114
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M Squared Fitness Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
M Squared Fitness Ltd is a private company, limited by shares, registered in England and Wales, registration number 10352114. The registered office is M Squared Fitness, Leestone Road, Sharston Industrial Area, Manchester, Lancashire, M22 4RN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Fixtures & fittings
25% Straight Line
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
55,320
28,979
84,299
At 31 August 2025
55,320
28,979
84,299
Depreciation
At 1 September 2024
53,526
28,979
82,505
Charge for the year
1,115
-
1,115
At 31 August 2025
54,641
28,979
83,620
Net book value
At 31 August 2025
679
-
679
At 31 August 2024
1,794
-
1,794
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
11,700
8,700
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M Squared Fitness Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
5,400
VAT
13,788
13,389
Taxes and social security
5,457
4,637
Other creditors
12,144
12,144
Loans from directors
4,364
(683)
35,753
34,887
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
21,132
3,620
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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