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NEVIS FITNESS UK LTD

Registered Number
SC794919
(Scotland)

Unaudited Financial Statements for the Period ended
31 January 2025

NEVIS FITNESS UK LTD
Company Information
for the period from 11 January 2024 to 31 January 2025

Directors | FRASER, Colin John
| PISANI FRASER, Thea
| RANKIN, Alston

Registered Address | Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
| 12 Seedhill Road
| Paisley
| PA1 1JS

Registered Number | SC794919 (Scotland)

NEVIS FITNESS UK LTD
Balance Sheet as at
31 January 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 |  |  | 108,001
Tangible assets | 4 |  |  | 14,546
|  |  |  | 122,547
Current assets |  |  |  |
Debtors |  | 15,163 |  |
Cash at bank and on hand |  | 2,342 |  |
|  | 17,505 |  |
Creditors amounts falling due within one year | 6 | (207,397) |  |
Net current assets (liabilities) |  |  |  | (189,892)
Total assets less current liabilities |  |  |  | (67,345)
Creditors amounts falling due after one year | 7 |  |  | (42,810)
Provisions for liabilities | 8 |  |  | (23,284)
Net assets |  |  |  | (133,439)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 2
Share premium |  |  |  | 15,000
Profit and loss account |  |  |  | (148,441)
Shareholders' funds |  |  |  | (133,439)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
FRASER, Colin John Director Registered Company No. SC794919

NEVIS FITNESS UK LTD
Notes to the Financial Statements
for the period ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Office Equipment | 25

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 2

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 120,001 |  | 120,001
| At 31 January 25 | 120,001 |  | 120,001
| Amortisation and impairment
| Charge for year | 12,000 |  | 12,000
| At 31 January 25 | 12,000 |  | 12,000
| Net book value
| At 31 January 25 | 108,001 |  | 108,001
| At 10 January 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 9,784 |  | 6,432 |  | 1,487 |  | 17,703
| At 31 January 25 | 9,784 |  | 6,432 |  | 1,487 |  | 17,703
| Depreciation and impairment
| Charge for year | 1,699 |  | 1,216 |  | 242 |  | 3,157
| At 31 January 25 | 1,699 |  | 1,216 |  | 242 |  | 3,157
| Net book value
| At 31 January 25 | 8,085 |  | 5,216 |  | 1,245 |  | 14,546
| At 10 January 24 | - |  | - |  | - |  | -

5. | Investment property
--- | ---

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 926
| Bank borrowings and overdrafts | 6,373
| Taxation and social security | 492
| Other creditors | 199,606
| Total | 207,397

| At the balance sheet date, the company owed £171,376.49 to a director who is also a shareholder, Colin. The loan is unsecured, interest‑free and repayable on demand. No guarantees have been given in respect of this loan. At the balance sheet date, the company owed £5,000.00 to a director who is also a shareholder, Thea. The loan is unsecured, interest‑free and repayable on demand. No guarantees have been given in respect of this loan. At the balance sheet date, the company owed £23,076.63 to Antony, who is also a shareholder. The loan is unsecured, interest‑free and repayable on demand. No guarantees have been given in respect of this loan.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 42,810
| Total | 42,810

8. | Provisions for liabilities
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 23,284
| Total | 23,284