Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08981663 Mr Robert Porter-Smith Mrs Gillian Porter-Smith Mrs Tania Townsend Mr Martin Aynsley Mr John Lofting Mr Matthew Aynsley Mrs Tania Townsend 32 Wornal Park Menmarsh Road, Worminghall, Aylesbury, Buckinghamshire, HP18 9PH true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08981663 2024-12-31 08981663 2025-12-31 08981663 2025-01-01 2025-12-31 08981663 frs-core:CurrentFinancialInstruments 2025-12-31 08981663 frs-core:Non-currentFinancialInstruments 2025-12-31 08981663 frs-core:BetweenOneFiveYears 2025-12-31 08981663 frs-core:MotorVehicles 2025-01-01 2025-12-31 08981663 frs-core:PlantMachinery 2025-12-31 08981663 frs-core:PlantMachinery 2025-01-01 2025-12-31 08981663 frs-core:PlantMachinery 2024-12-31 08981663 frs-core:WithinOneYear 2025-12-31 08981663 frs-core:ShareCapital 2025-12-31 08981663 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08981663 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08981663 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08981663 frs-bus:SmallEntities 2025-01-01 2025-12-31 08981663 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08981663 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08981663 1 2025-01-01 2025-12-31 08981663 frs-bus:Director1 2025-01-01 2025-12-31 08981663 frs-bus:Director2 2025-01-01 2025-12-31 08981663 frs-bus:Director3 2025-01-01 2025-12-31 08981663 frs-bus:Director4 2025-01-01 2025-12-31 08981663 frs-bus:Director5 2025-01-01 2025-12-31 08981663 frs-bus:Director6 2025-01-01 2025-12-31 08981663 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 08981663 frs-countries:EnglandWales 2025-01-01 2025-12-31 08981663 2023-12-31 08981663 2024-12-31 08981663 2024-01-01 2024-12-31 08981663 frs-core:CurrentFinancialInstruments 2024-12-31 08981663 frs-core:Non-currentFinancialInstruments 2024-12-31 08981663 frs-core:BetweenOneFiveYears 2024-12-31 08981663 frs-core:WithinOneYear 2024-12-31 08981663 frs-core:ShareCapital 2024-12-31 08981663 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08981663
D2F Fitness Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
D2F Fitness Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
D2F Fitness Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08981663

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,303 |  | 11,186
|  |  | 10,303 |  | 11,186
CURRENT ASSETS
Stocks | 5 | 528,208 |  | 687,523 |
Debtors | 6 | 1,011,178 |  | 1,081,936 |
Cash at bank and in hand |  | 1,746 |  | 34,186 |
|  | 1,541,132 |  | 1,803,645 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,138,131 ) |  | (1,396,658 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 403,001 |  | 406,987
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 413,304 |  | 418,173
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (46,056 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,576 ) |  | (2,796 )
NET ASSETS |  |  | 410,728 |  | 369,321
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | 410,528 |  | 369,121
SHAREHOLDERS' FUNDS |  |  | 410,728 |  | 369,321

Page 1
Page 2
D2F Fitness Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Robert Porter-Smith Director
26 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
D2F Fitness Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
D2F Fitness Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08981663 . The registered office is 32 Wornal Park, Menmarsh Road, Worminghall, Buckinghamshire, HP18 9PH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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D2F Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 12)
14 12
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 33,347
Additions | 2,182
As at 31 December 2025 | 35,529
Depreciation
As at 1 January 2025 | 22,161
Provided during the period | 3,065
As at 31 December 2025 | 25,226
Net Book Value
As at 31 December 2025 | 10,303
As at 1 January 2025 | 11,186

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 528,208 |  | 687,523

Page 4
Page 5
D2F Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 653,435 |  | 765,004
Prepayments and accrued income | 90,976 |  | 52,646
Other debtors | 16,210 |  | 12,950
Amounts owed by group undertakings | 250,557 |  | 251,336
| 1,011,178 |  | 1,081,936

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 133,272 |  | 194,407
Bank loans and overdrafts | 77,744 |  | 77,412
Other taxes and social security | 134,330 |  | 166,865
Other creditors | 657,114 |  | 583,302
Accruals and deferred income | 135,260 |  | 374,261
Amounts owed to group undertakings | 411 |  | 411
| 1,138,131 |  | 1,396,658

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 46,056

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the company's book debts.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 9,167 |  | 31,166

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5
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D2F Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 61,000 |  | 61,000
Later than one year and not later than five years | 20,333 |  | 81,333
| 81,333 |  | 142,333

12. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is D2F Holdings Ltd . D2F Holdings Ltd . Its registered office is 32 Wornal Park Menmarsh Road, Worminghall, Aylesbury, Buckinghamshire, HP18 9PH .
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