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Company Registration No. 08579992 (England and Wales)
MBP FITNESS LIMITED Unaudited accounts for the year ended 31 March 2026
MBP FITNESS LIMITED Unaudited accounts Contents
Page
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MBP FITNESS LIMITED Company Information for the year ended 31 March 2026
Director
Leanne Waugh
Company Number
08579992 (England and Wales)
Registered Office
M B P Fitness Ltd 35 Obelisk Way Camberley Surrey GU15 3SG England
Accountants
1ST CALL ACCOUNTS LTD 15 ROWHILL AVENUE ALDERSHOT HAMPSHIRE GU11 3LU
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MBP FITNESS LIMITED Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,400 
15,070 
Current assets
Debtors
1,157 
2,979 
Cash at bank and in hand
14,496 
6,155 
15,653 
9,134 
Creditors: amounts falling due within one year
(12,568)
(12,247)
Net current assets/(liabilities)
3,085 
(3,113)
Total assets less current liabilities
17,485 
11,957 
Creditors: amounts falling due after more than one year
(8,108)
(10,412)
Provisions for liabilities
Deferred tax
(1,373)
(1,282)
Net assets
8,004 
263 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
7,804 
63 
Shareholders' funds
8,004 
263 
For the year ending 31 March 2026 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 July 2026 and were signed on its behalf by
Leanne Waugh Director Company Registration No. 08579992
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MBP FITNESS LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MBP FITNESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08579992. The registered office is M B P Fitness Ltd, 35 Obelisk Way, Camberley, Surrey, GU15 3SG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
25% on cost
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MBP FITNESS LIMITED Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
14,566 
8,048 
5,443 
- 
28,057 
Additions
- 
715 
287 
328 
1,330 
At 31 March 2026
14,566 
8,763 
5,730 
328 
29,387 
Depreciation
At 1 April 2025
7,363 
4,180 
1,444 
- 
12,987 
Charge for the year
720 
643 
623 
14 
2,000 
At 31 March 2026
8,083 
4,823 
2,067 
14 
14,987 
Net book value
At 31 March 2026
6,483 
3,940 
3,663 
314 
14,400 
At 31 March 2025
7,203 
3,868 
3,999 
- 
15,070 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,057 
180 
Other debtors
100 
2,799 
1,157 
2,979 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
2,304 
2,247 
VAT
3,150 
3,240 
Trade creditors
700 
4,133 
Taxes and social security
5,577 
1,905 
Loans from directors
7 
- 
Accruals
830 
722 
12,568 
12,247 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
8,108 
10,412 
8
Operating lease commitments
2026 
2025 
£ 
£ 
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
27,018 
22,750 
Later than one year and not later than five years
24,767 
51,785 
51,785 
74,535 
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MBP FITNESS LIMITED Notes to the Accounts for the year ended 31 March 2026
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Leanne Waugh
Loan
2,705 
- 
2,705 
- 
2,705 
- 
2,705 
- 
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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