REGISTERED NUMBER: 08063732 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

The Body Training Studio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M O'Hanlon

Mrs Z A O'Hanlon

REGISTERED OFFICE:

77-78 High Street

Wallingford

Oxfordshire

OX10 0BX

REGISTERED NUMBER:

08063732 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

29,992

44,833

29,992

44,833

CURRENT ASSETS

Debtors

6

4,384

7,920

Cash at bank and in hand

60,808

78,278

65,192

86,198

CREDITORS

Amounts falling due within one year

7

48,569

74,646

NET CURRENT ASSETS

16,623

11,552

TOTAL ASSETS LESS CURRENT LIABILITIES

46,615

56,385

CREDITORS

Amounts falling due after more than one year

8

(5,668

)

(22,331

)

PROVISIONS FOR LIABILITIES

(5,527

)

-

NET ASSETS

35,420

34,054

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

35,220

33,854

SHAREHOLDERS' FUNDS

35,420

34,054

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

Mr M O'Hanlon - Director

Mrs Z A O'Hanlon - Director

1.	STATUTORY INFORMATION

The Body Training Studio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

33% on cost

Plant and equipment

-

33% on cost

Fixtures and fittings

-

33% on cost

Office equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

107,000

AMORTISATION

At 1 September 2024

and 31 August 2025

107,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Office

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

950

85,288

13,887

16,938

117,063

Additions

-

1,467

249

949

2,665

At 31 August 2025

950

86,755

14,136

17,887

119,728

DEPRECIATION

At 1 September 2024

950

43,220

12,489

15,571

72,230

Charge for year

-

15,907

892

707

17,506

At 31 August 2025

950

59,127

13,381

16,278

89,736

NET BOOK VALUE

At 31 August 2025

-

27,628

755

1,609

29,992

At 31 August 2024

-

42,068

1,398

1,367

44,833

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

150

4,920

Other debtors

4,234

3,000

4,384

7,920

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

16,664

16,664

Taxation and social security

24,503

9,239

Other creditors

7,402

48,743

48,569

74,646

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

5,668

22,331

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

16,664

16,664

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,668

22,331

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

36,000

36,000

Between one and five years

34,027

70,027

70,027

106,027

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

22,332

38,995