Company Registration No. 14279441 (England and Wales)
Jimnastiks Ltd
Unaudited accounts
for the year ended 31 August 2025
Jimnastiks Ltd
Unaudited accounts
Contents
Jimnastiks Ltd
Company Information
for the year ended 31 August 2025
Director
Mrs Kirsty Brooks
Company Number
14279441 (England and Wales)
Registered Office
1 Plane Trees Cottage
Wainstalls
Halifax
HX2 7UF
England
Accountants
Pinnacle Chartered Accountants & Tax Advisors
The Elsie Whiteley Innovation Centre
Hopwood Lane
Halifax
HX1 5ER
Jimnastiks Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
28,644
26,177
Cash at bank and in hand
13,552
18,551
Creditors: amounts falling due within one year
(31,838)
(20,808)
Net current liabilities
(14,645)
(1,857)
Total assets less current liabilities
13,999
24,320
Creditors: amounts falling due after more than one year
(6,806)
(19,246)
Provisions for liabilities
Deferred tax
(5,442)
(4,974)
Called up share capital
100
100
Profit and loss account
1,651
-
Shareholders' funds
1,751
100
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 12 January 2026 and were signed on its behalf by
Mrs Kirsty Brooks
Director
Company Registration No. 14279441
Jimnastiks Ltd
Notes to the Accounts
for the year ended 31 August 2025
Jimnastiks Ltd is a private company, limited by shares, registered in England and Wales, registration number 14279441. The registered office is 1 Plane Trees Cottage, Wainstalls, Halifax, HX2 7UF, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
10% on cost
Fixtures & fittings
10% on cost
Computer equipment
25% on cost
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Jimnastiks Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Total
At 1 September 2024
49,716
At 1 September 2024
23,539
5
Deferred taxation
2025
2024
Accelerated capital allowances
5,442
4,974
Provision at start of year
4,974
6,333
Charged/(credited) to the profit and loss account
468
(1,359)
Provision at end of year
5,442
4,974
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 16 (2024: 9).