Be Fit Limited 31/07/2025 iXBRL

Company registration number: 05187291

Be Fit Limited

Unaudited filleted abridged financial statements

31 July 2025

Be Fit Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Be Fit Limited

Directors and other information


	Director	Mr. M. Pellegrino


	Secretary	Mrs I. Pellegrino


	Company number	05187291


	Registered office	7 Kenton Park Shopping Centre
		Gosforth
		Newcastle upon Tyne
		NE3 4RU


	Business address	7 Kenton Park Shopping Centre
		Gosforth
		Newcastle upon Tyne
		NE3 4RU


	Accountants	T R Dixon & Co Ltd
		Chartered Certified Accountants
		Statutory Auditors
		1A Dinsdale Place
		Jesmond
		Newcastle upon Tyne
		NE2 1BD

Be Fit Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Be Fit Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Be Fit Limited for the year ended 31 July 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements.

This report is made solely to the director of Be Fit Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Be Fit Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the ACCA, to the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Be Fit Limited and its director as a body for our work or for this report.

It is your duty to ensure that Be Fit Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Be Fit Limited. You consider that Be Fit Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Be Fit Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

T R Dixon & Co Ltd

Chartered Certified Accountants

Statutory Auditors

1A Dinsdale Place

Jesmond

Newcastle upon Tyne

NE2 1BD

27 March 2026

Be Fit Limited

Abridged statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		1,136		617
Debtors		2,245		4,868
Cash at bank and in hand		36,039		12,023
		_______		_______
		39,420		17,508
Creditors: amounts falling due
within one year		( 16,682)		( 10,121)
		_______		_______
Net current assets			22,738		7,387
			_______		_______
Total assets less current liabilities			22,738		7,387

			_______		_______
Net assets			22,738		7,387
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			21,738		6,387
			_______		_______
Shareholders funds			22,738		7,387
			_______		_______

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:

Mr. M. Pellegrino

Director

Company registration number: 05187291

Be Fit Limited

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	1,000	4,128	5,128

Profit for the year		2,259	2,259
	_______	_______	_______
Total comprehensive income for the year	-	2,259	2,259

	_______	_______	_______
At 31 July 2024 and 1 August 2024	1,000	6,387	7,387

Profit for the year		15,851	15,851
	_______	_______	_______
Total comprehensive income for the year	-	15,851	15,851

Dividends paid and payable		( 500)	( 500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 500)	( 500)

	_______	_______	_______
At 31 July 2025	1,000	21,738	22,738
	_______	_______	_______

Be Fit Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in UK. The address of the registered office is Be Fit Limited, 7 Kenton Park Shopping Centre, Gosforth, Newcastle upon Tyne, NE3 4RU.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fittings fixtures and equipment 15 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2).

5. Tangible assets


		£
	Cost
	At 1 August 2024 and 31 July 2025	87,039
		_______
	Depreciation
	At 1 August 2024 and 31 July 2025	87,039
		_______
	Carrying amount
	At 31 July 2025	-
		_______
	At 31 July 2024	-
		_______

6. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr. M. Pellegrino	( 2)	( 195)	( 197)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr. M. Pellegrino	( 375)	373	( 2)
		_______	_______	_______