The Unit Fitness Group Ltd

(Registration number: 13618699)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	315,322	311,673
Current assets
Debtors	5	440,720	145,332
Cash at bank and in hand		48,187	12,921
		488,907	158,253
Creditors: Amounts falling due within one year	6	(275,145)	(98,835)
Net current assets		213,762	59,418
Total assets less current liabilities		529,084	371,091
Provisions for liabilities		(61,223)	(53,882)
Net assets		467,861	317,209
Capital and reserves
Called up share capital		100	100
Retained earnings		467,761	317,109
Shareholders' funds		467,861	317,209

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

The Unit Fitness Group Ltd

(Registration number: 13618699)
Balance Sheet as at 28 February 2026

Approved and authorised by the Board on 5 July 2026 and signed on its behalf by:
 

......................................... B S Bamforth Director

The Unit Fitness Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Burn Farm
Buckstones Road
Oldham
Greater Manchester
OL1 4ST
England

These financial statements were authorised for issue by the Board on 5 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The Unit Fitness Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% Straight Line
Fixtures and fittings	25% Reducing balance
Plant and machinery	20% Reducing balance
Leasehold improvements	5% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Unit Fitness Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

The Unit Fitness Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	109,841	348,698	458,539
Additions	1,459	65,709	67,168
Disposals	-	(490)	(490)
At 28 February 2026	111,300	413,917	525,217
Depreciation
At 1 March 2025	13,696	133,170	146,866
Charge for the year	5,565	57,628	63,193
Eliminated on disposal	-	(164)	(164)
At 28 February 2026	19,261	190,634	209,895
Carrying amount
At 28 February 2026	92,039	223,283	315,322
At 28 February 2025	96,145	215,528	311,673

Included within the net book value of land and buildings above is £92,038 (2025 - £96,145) in respect of freehold land and buildings.
 

5

Debtors

	Note	2026 £	2025 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest		438,111	143,166
Prepayments		2,609	2,166
		440,720	145,332

The Unit Fitness Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	164,353	-
Trade creditors		10,698	5,644
Amounts owed to group undertakings and undertakings in which the company has a participating interest		24,916	-
Taxation and social security		52,923	49,073
Accruals and deferred income		9,304	4,620
Other creditors		12,951	39,498
		275,145	98,835

7	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	164,353	-