Company registration number 14416089 (England and Wales)
VASTUS FITNESS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
VASTUS FITNESS LIMITED
COMPANY INFORMATION
Directors
Mr David Knowles
Mrs R Knowles
Company number
14416089
Registered office
Moreton House
31 High Street
Buckingham
United Kingdom
MK18 1NU
Accountants
Xeinadin South East Ltd
Moreton House
31 High street
Buckingham
Buckinghamshire
United Kingdom
MK18 1NU
VASTUS FITNESS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
VASTUS FITNESS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
24,051
21,684
Current assets
Stocks
548
247
Debtors
4
1,500
1,458
Cash at bank and in hand
33,360
31,972
35,408
33,677
Creditors: amounts falling due within one year
5
(13,808)
(13,512)
Net current assets
21,600
20,165
Total assets less current liabilities
45,651
41,849
Creditors: amounts falling due after more than one year
6
(21,060)
(23,406)
Net assets
24,591
18,443
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
24,491
18,343
Total equity
24,591
18,443
VASTUS FITNESS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 March 2026 and are signed on its behalf by:
Mr David Knowles
Director
Company registration number 14416089 (England and Wales)
VASTUS FITNESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Vastus Fitness Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moreton House, 31 High Street, Buckingham, United Kingdom, MK18 1NU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

VASTUS FITNESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 November 2024
16,286
19,316
-
0
35,602
Additions
3,255
925
5,284
9,464
At 31 October 2025
19,541
20,241
5,284
45,066
Depreciation and impairment
At 1 November 2024
5,760
8,158
-
0
13,918
Depreciation charged in the year
2,756
3,020
1,321
7,097
At 31 October 2025
8,516
11,178
1,321
21,015
VASTUS FITNESS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 31 October 2025
11,025
9,063
3,963
24,051
At 31 October 2024
10,526
11,158
-
0
21,684
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
1,500
1,458
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
252
252
Corporation tax
4,497
5,750
Other taxation and social security
6,209
5,260
Accruals and deferred income
2,850
2,250
13,808
13,512
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
21,060
23,406
2025-10-31 2024-11-01 false false false 18 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr David Knowles Mrs R Knowles 14416089 2024-11-01 2025-10-31 14416089 bus:Director1 2024-11-01 2025-10-31 14416089 bus:Director2 2024-11-01 2025-10-31 14416089 bus:RegisteredOffice 2024-11-01 2025-10-31 14416089 2025-10-31 14416089 2024-10-31 14416089 core:PlantMachinery 2025-10-31 14416089 core:FurnitureFittings 2025-10-31 14416089 core:ComputerEquipment 2025-10-31 14416089 core:PlantMachinery 2024-10-31 14416089 core:FurnitureFittings 2024-10-31 14416089 core:ComputerEquipment 2024-10-31 14416089 core:WithinOneYear 2025-10-31 14416089 core:WithinOneYear 2024-10-31 14416089 core:AfterOneYear 2025-10-31 14416089 core:AfterOneYear 2024-10-31 14416089 core:CurrentFinancialInstruments 2025-10-31 14416089 core:CurrentFinancialInstruments 2024-10-31 14416089 core:ShareCapital 2025-10-31 14416089 core:ShareCapital 2024-10-31 14416089 core:RetainedEarningsAccumulatedLosses 2025-10-31 14416089 core:RetainedEarningsAccumulatedLosses 2024-10-31 14416089 core:PlantMachinery 2024-11-01 2025-10-31 14416089 core:FurnitureFittings 2024-11-01 2025-10-31 14416089 core:ComputerEquipment 2024-11-01 2025-10-31 14416089 2023-11-01 2024-10-31 14416089 core:PlantMachinery 2024-10-31 14416089 core:FurnitureFittings 2024-10-31 14416089 core:ComputerEquipment 2024-10-31 14416089 2024-10-31 14416089 core:Non-currentFinancialInstruments 2025-10-31 14416089 core:Non-currentFinancialInstruments 2024-10-31 14416089 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14416089 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14416089 bus:FRS102 2024-11-01 2025-10-31 14416089 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14416089 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP