Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09820019 Mr Aidan Pemberton Mr Oliver Pemberton Mr Brian Pemberton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09820019 2024-10-31 09820019 2025-10-31 09820019 2024-11-01 2025-10-31 09820019 frs-core:CurrentFinancialInstruments 2025-10-31 09820019 frs-core:Non-currentFinancialInstruments 2025-10-31 09820019 frs-core:BetweenOneFiveYears 2025-10-31 09820019 frs-core:ComputerEquipment 2025-10-31 09820019 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09820019 frs-core:ComputerEquipment 2024-10-31 09820019 frs-core:FurnitureFittings 2025-10-31 09820019 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09820019 frs-core:FurnitureFittings 2024-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09820019 frs-core:MotorVehicles 2025-10-31 09820019 frs-core:MotorVehicles 2024-11-01 2025-10-31 09820019 frs-core:MotorVehicles 2024-10-31 09820019 frs-core:PlantMachinery 2025-10-31 09820019 frs-core:PlantMachinery 2024-11-01 2025-10-31 09820019 frs-core:PlantMachinery 2024-10-31 09820019 frs-core:WithinOneYear 2025-10-31 09820019 frs-core:ShareCapital 2025-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09820019 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09820019 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09820019 frs-bus:SmallEntities 2024-11-01 2025-10-31 09820019 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09820019 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09820019 frs-bus:Director1 2024-11-01 2025-10-31 09820019 frs-bus:Director1 2024-10-31 09820019 frs-bus:Director1 2025-10-31 09820019 frs-bus:Director2 2024-11-01 2025-10-31 09820019 frs-bus:Director2 2024-10-31 09820019 frs-bus:Director2 2025-10-31 09820019 frs-bus:Director3 2024-11-01 2025-10-31 09820019 frs-countries:EnglandWales 2024-11-01 2025-10-31 09820019 2023-10-31 09820019 2024-10-31 09820019 2023-11-01 2024-10-31 09820019 frs-core:CurrentFinancialInstruments 2024-10-31 09820019 frs-core:Non-currentFinancialInstruments 2024-10-31 09820019 frs-core:BetweenOneFiveYears 2024-10-31 09820019 frs-core:WithinOneYear 2024-10-31 09820019 frs-core:ShareCapital 2024-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09820019
Unique Health And Fitness Studio Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09820019
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,507 59,382
46,507 59,382
CURRENT ASSETS
Stocks 5 300 300
Debtors 6 29,807 26,106
Cash at bank and in hand 27,665 18,580
57,772 44,986
Creditors: Amounts Falling Due Within One Year 7 (46,240 ) (31,823 )
NET CURRENT ASSETS (LIABILITIES) 11,532 13,163
TOTAL ASSETS LESS CURRENT LIABILITIES 58,039 72,545
Creditors: Amounts Falling Due After More Than One Year 8 (49,599 ) (61,966 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,887 ) (9,060 )
NET ASSETS 1,553 1,519
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 553 519
SHAREHOLDERS' FUNDS 1,553 1,519
Page 1
Page 2
For the year ending 31 October 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 Oliver Pemberton
Director
20th May 2026
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Unique Health And Fitness Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09820019 . The registered office is Office 12, the Bentalls Centre, Colchester Road, Heybridge, Essex, CM9 4GD.
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.

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:
Leasehold 10% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
2.4. 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.
2.5. 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.
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2.6. 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: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2024 28,845 70,091 45,477 6,011
Additions - - - -
As at 31 October 2025 28,845 70,091 45,477 6,011
Depreciation
As at 1 November 2024 17,147 58,977 11,369 3,549
Provided during the period 1,442 2,779 8,527 492
As at 31 October 2025 18,589 61,756 19,896 4,041
...CONTINUED
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Page 5
Net Book Value
As at 31 October 2025 10,256 8,335 25,581 1,970
As at 1 November 2024 11,698 11,114 34,108 2,462
Computer Equipment Total
£ £
Cost
As at 1 November 2024 - 150,424
Additions 416 416
As at 31 October 2025 416 150,840
Depreciation
As at 1 November 2024 - 91,042
Provided during the period 51 13,291
As at 31 October 2025 51 104,333
Net Book Value
As at 31 October 2025 365 46,507
As at 1 November 2024 - 59,382
5. Stocks
2025 2024
£ £
Stock 300 300
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 21,605 4,606
Directors' loan accounts 8,202 -
29,807 4,606
Due after more than one year
Other debtors - 21,500
29,807 26,106
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Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,164 7,047
Bank loans and overdrafts 5,040 5,840
Corporation tax 10,291 1,659
Other taxes and social security 1,373 848
VAT 11,324 250
Net wages 6,644 -
Other creditors 2,064 7,790
Directors' loan accounts 1,340 8,389
46,240 31,823
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 29,204 37,367
Bank loans 20,395 24,599
49,599 61,966
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,164 7,047
Later than one year and not later than five years 29,204 37,367
37,368 44,414
37,368 44,414
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Aidan Pemberton - 16,108 11,760 - 4,348
Mr Oliver Pemberton - 15,614 11,760 - 3,854
The above loan is unsecured, interest free and repayable on demand. The loan was repaid after the year end date. 
12. Related Party Transactions
At the balance sheet date the company was owed £17,000 (2024: £21,500) by Unique Health and Fitness Gym Limited, a company controlled by the directors. The loan is interest free.
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