HII GYM LIMITED


Directors	RIDDELL, Lloyd
	ROSE, Joshua Harry


Company Secretary	CONDREN, Bradley James


Registered Address	Hii Club
	Kenton Road
	Newcastle Upon Tyne
	NE3 4NB


Registered Number	15241175 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		477,151		513,843
			477,151		513,843
Current assets
Debtors	4	33,573		34,779
Cash at bank and on hand		104,286		24,931
		137,859		59,710
Creditors amounts falling due within one year	5	(183,266)		(319,743)
Net current assets (liabilities)			(45,407)		(260,033)
Total assets less current liabilities			431,744		253,810
Creditors amounts falling due after one year	6		(386,900)		(223,720)
Net assets			44,844		30,090
Capital and reserves
Called up share capital			995		5,125
Share premium			225,123		174,875
Profit and loss account			(181,274)		(149,910)
Shareholders' funds			44,844		30,090

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2026, and are signed on its behalf by:

RIDDELL, Lloyd
Director

ROSE, Joshua Harry
Director

Registered Company No. 15241175

HII GYM LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	10
	Office Equipment	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	25		18

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	320,673	211,703	10,565	542,941
Additions	24,728	36,455	2,532	63,715
At 31 October 25	345,401	248,158	13,097	606,656
Depreciation and impairment
At 01 November 24	18,442	9,937	719	29,098
Charge for year	74,294	23,744	2,369	100,407
At 31 October 25	92,736	33,681	3,088	129,505
Net book value
At 31 October 25	252,665	214,477	10,009	477,151
At 31 October 24	302,231	201,766	9,846	513,843

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	40	-
Amounts owed by associates and joint ventures / participating interests	2,494	-
Other debtors	31,039	27,379
Prepayments and accrued income	-	7,400
Total	33,573	34,779

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	70,733	149,695
Bank borrowings and overdrafts	387	137
Amounts owed to related parties	-	96,195
Taxation and social security	30,751	1,752
Finance lease and HP contracts	80,183	71,343
Other creditors	1,212	621
Total	183,266	319,743

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	386,900	223,720
Total	386,900	223,720

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	261,646		295,063