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Registered number: 12333433
Avatar Fitness Ltd
Financial Statements
For The Year Ended 30 November 2025
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Avatar Fitness Ltd
Contents
Contents

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

Page 1
Avatar Fitness Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12333433

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 165,818 |  | 149,947
|  |  | 165,818 |  | 149,947
CURRENT ASSETS
Stocks | 6 | 15,000 |  | 15,000 |
Debtors | 7 | 581 |  | 1,123 |
Cash at bank and in hand |  | 5,307 |  | 1,226 |
|  | 20,888 |  | 17,349 |
Creditors: Amounts Falling Due Within One Year | 8 | (10,625 ) |  | (27,224 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,263 |  | (9,875 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 176,081 |  | 140,072
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (157,956 ) |  | (137,228 )
NET ASSETS |  |  | 18,125 |  | 2,844
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 18,025 |  | 2,744
SHAREHOLDERS' FUNDS |  |  | 18,125 |  | 2,844

Page 1
Page 2
Avatar Fitness Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Neal Jones Director
03/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Avatar Fitness Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Avatar Fitness Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12333433 . The registered office is 1, Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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 5 years.
2.4. 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 | 10% Reducing balance
Fixtures & Fittings | 10% Reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Avatar Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 12,000
As at 30 November 2025 | 12,000
Amortisation
As at 1 December 2024 | 12,000
As at 30 November 2025 | 12,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 165,852 | 31,315 | 197,167
Additions | 23,382 | 9,061 | 32,443
As at 30 November 2025 | 189,234 | 40,376 | 229,610
Depreciation
As at 1 December 2024 | 35,399 | 11,821 | 47,220
Provided during the period | 14,300 | 2,272 | 16,572
As at 30 November 2025 | 49,699 | 14,093 | 63,792
Net Book Value
As at 30 November 2025 | 139,535 | 26,283 | 165,818
As at 1 December 2024 | 130,453 | 19,494 | 149,947

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 15,000 |  | 15,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 581 |  | 1,123

Page 4
Page 5
Avatar Fitness Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 7,056 |  | 14,373
Other taxes and social security | 415 |  | 415
VAT | 3,154 |  | 12,436
| 10,625 |  | 27,224

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 28,705 |  | 32,023
Directors loan account | 129,251 |  | 105,205
| 157,956 |  | 137,228

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
99 Ordinary A shares of £ 1.000 each | 99 |  | 99
1 Ordinary B shares of £ 1.000 each | 1 |  | 1
| 100 |  | 100

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 1,000 |  | 1,000

13. Related Party Transactions
At the balance sheet date, the company owes its directors:
Mr Neal Jones £100,145
Mr Andrew Thacker £29,106
14. Controlling Party
The company's controlling party is Mr Neal Jones .
Page 5