REGISTERED NUMBER: 10451909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

FIT360 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J K Hogan

C D Lawrie

SECRETARY:

Mrs S Lawrie

REGISTERED OFFICE:

7 Carters Close

Bromsgrove

Worcestershire

B61 7HJ

REGISTERED NUMBER:

10451909 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

6,502

9,787

Tangible assets

5

9,793

9,174

16,295

18,961

CURRENT ASSETS

Debtors

6

72,533

112,633

Cash at bank and in hand

348,604

273,528

421,137

386,161

CREDITORS

Amounts falling due within one year

7

200,587

192,395

NET CURRENT ASSETS

220,550

193,766

TOTAL ASSETS LESS CURRENT LIABILITIES

236,845

212,727

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

236,745

212,627

SHAREHOLDERS' FUNDS

236,845

212,727

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

C D Lawrie - Director

1.	STATUTORY INFORMATION

FIT360 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

Computer

property

software

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

32,500

7,511

40,011

AMORTISATION

At 1 November 2024

22,750

7,474

30,224

Amortisation for year

3,250

35

3,285

At 31 October 2025

26,000

7,509

33,509

NET BOOK VALUE

At 31 October 2025

6,500

2

6,502

At 31 October 2024

9,750

37

9,787

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

7,223

7,139

14,362

Additions

-

3,763

3,763

At 31 October 2025

7,223

10,902

18,125

DEPRECIATION

At 1 November 2024

3,154

2,034

5,188

Charge for year

1,017

2,127

3,144

At 31 October 2025

4,171

4,161

8,332

NET BOOK VALUE

At 31 October 2025

3,052

6,741

9,793

At 31 October 2024

4,069

5,105

9,174

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

57,029

96,335

Other debtors

303

-

Prepayments and accrued income

15,201

16,298

72,533

112,633

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

113,219

97,114

Social security and other taxes

22,449

20,076

Other creditors

-

6,623

Directors' current accounts

137

137

Accruals and deferred income

63,103

63,296

Accrued expenses

1,679

5,149

200,587

192,395

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

£

Within one year

26,097

26,097

Between one and five years

16,315

26,097

In more than five years

-

16,315

42,412

68,509

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

55

A Ordinary

£1

55

55

45

B Ordinary

£1

45

45

100

100