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Registered number: 13641905
Gym Pro Group Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Ashton McGill
Gym Pro Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Gym Pro Group Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13641905

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 63,040 |  | 68,160
|  |  | 63,040 |  | 68,160
CURRENT ASSETS
Stocks | 5 | 319,403 |  | 164,015 |
Debtors | 6 | 156,785 |  | 181,185 |
Cash at bank and in hand |  | 193,867 |  | 232,308 |
|  | 670,055 |  | 577,508 |
Creditors: Amounts Falling Due Within One Year | 7 | (677,450 ) |  | (627,332 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (7,395 ) |  | (49,824 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,645 |  | 18,336
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (360 ) |  | (540 )
NET ASSETS |  |  | 55,285 |  | 17,796
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 55,185 |  | 17,696
SHAREHOLDERS' FUNDS |  |  | 55,285 |  | 17,796

Page 1
Page 2
Gym Pro Group Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Benjamin Gulliver Director
22/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gym Pro Group Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Gym Pro Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13641905 . The registered office is 4th Floor Silverstream House, 45 Fitzroy Street Fitzrovia, London, W1T 6EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are application development costs. They are amortised to profit and loss account over their estimated economic life of 5 years.
2.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to profit and loss account on a straight line basis over their expected useful economic lives. As at 30 September 2025 no amortisation has been charged for this asset.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.6. 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.
2.7. 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.
Page 3
Page 4
Gym Pro Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill | Other | Development Costs | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 80,000 | 15,600 | - | 95,600
Additions | - | - | 6,000 | 6,000
As at 30 September 2025 | 80,000 | 15,600 | 6,000 | 101,600
Amortisation
As at 1 October 2024 | 24,000 | 3,440 | - | 27,440
Provided during the period | 8,000 | 3,120 | - | 11,120
As at 30 September 2025 | 32,000 | 6,560 | - | 38,560
Net Book Value
As at 30 September 2025 | 48,000 | 9,040 | 6,000 | 63,040
As at 1 October 2024 | 56,000 | 12,160 | - | 68,160

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 319,403 |  | 164,015

Page 4
Page 5
Gym Pro Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,504 |  | 21,471
Other debtors | 91,281 |  | 159,714
| 156,785 |  | 181,185

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 45,708 |  | 92,848
Other creditors | 401,400 |  | 281,698
Taxation and social security | 230,342 |  | 252,786
| 677,450 |  | 627,332

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
Included within other creditors is a balance of £54,090 (2024: £54,090) owed to a Director. This loan is interest free, unsecured and repayable on demand.
Page 5