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Company Registration No. 06432053 (England and Wales)
Pace Health & Fitness Ltd Unaudited accounts for the year ended 30 November 2025
Pace Health & Fitness Ltd Unaudited accounts Contents
Page
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Pace Health & Fitness Ltd Company Information for the year ended 30 November 2025
Director
Christian Andrew Wrack
Secretary
Sarah Rebecca Owen
Company Number
06432053 (England and Wales)
Registered Office
13 Bishops Close Cheadle Cheshire SK8 2JT England
Accountants
SJM Accounting Services 51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG
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Pace Health & Fitness Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,260 
10,849 
Current assets
Inventories
9,426 
8,747 
Debtors
66,762 
94,976 
Cash at bank and in hand
20,448 
- 
96,636 
103,723 
Creditors: amounts falling due within one year
(571,014)
(439,977)
Net current liabilities
(474,378)
(336,254)
Total assets less current liabilities
(459,118)
(325,405)
Creditors: amounts falling due after more than one year
(35,947)
(46,461)
Net liabilities
(495,065)
(371,866)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(495,165)
(371,966)
Shareholders' funds
(495,065)
(371,866)
For the year ending 30 November 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 director acknowledges his 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 11 July 2026 and were signed on its behalf by
Christian Andrew Wrack Director Company Registration No. 06432053
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Pace Health & Fitness Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Pace Health & Fitness Ltd is a private company, limited by shares, registered in England and Wales, registration number 06432053. The registered office is 13 Bishops Close, Cheadle, Cheshire, SK8 2JT, England. The principal place of business is 4 Cheetham Hill Road, Manchester, M4 4EW, 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 which is the functional currency of the company.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
33% straight line
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Going concern
At the balance sheet date the company has net liabilities of £495,065 (2024: net liabilities £371,866). The company suffered significant trading difficulties during 2020 and 2021, due to restrictions imposed as a consequence of the Covid19 pandemic, and has as yet been unable to return to profitability. Accordingly, the going concern basis may no longer be applicable and the accounts do not include any adjustments that may be necessary should trading cease in the future.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Pace Health & Fitness Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
98,624 
6,878 
105,502 
Additions
11,548 
2,208 
13,756 
At 30 November 2025
110,172 
9,086 
119,258 
Depreciation
At 1 December 2024
89,702 
4,951 
94,653 
Charge for the year
8,163 
1,182 
9,345 
At 30 November 2025
97,865 
6,133 
103,998 
Net book value
At 30 November 2025
12,307 
2,953 
15,260 
At 30 November 2024
8,922 
1,927 
10,849 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
66,342 
94,556 
Other debtors
420 
420 
66,762 
94,976 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
213,025 
100,702 
VAT
141,342 
132,248 
Trade creditors
83,630 
85,437 
Taxes and social security
43,332 
30,594 
Other creditors
2,775 
5,669 
Loans from directors
16,214 
32,176 
Accruals
70,696 
53,151 
571,014 
439,977 
Bank loans and overdrafts of £213,025 (2024: £100,702) comprise: Bank overdrafts/company credit card £13,716 (2024: £37,306) secured by the personal guarantee of the director. "BounceBack Loan" £5,556 (2024: £5,556) secured in full by HM Government. "Recovery Loan" £21,000 (2024: £21,000) for which HM Government have provided an 80% guarantee, the remainder being unsecured. Card merchant advances £145,253 (2024: £36,840) secured against future short term credit/debit card income. Other unsecured loans £27,500 (2024: £nil).
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Pace Health & Fitness Ltd Notes to the Accounts for the year ended 30 November 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
35,947 
46,461 
Creditors due after one year comprise: "BounceBack Loan" of £19,905 (2024: £25,461) secured in full by HM Government. "Recovery Loan" of £nil (2024: £21,000) for which HM Government have provided an 80% guarantee, the remainder of which is unsecured. Other unsecured loans £16,042 (2024: £nil).
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 30 November 2025 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
351,962 
344,033 
Later than one year and not later than five years
580,196 
797,564 
932,158 
1,141,597 
10
Controlling party
Throughout the whole of the year, and the previous year, the company was under the control of CA Wrack by virtue of his 100% holding of the issued share capital of the company.
11
Average number of employees
During the year the average number of employees was 69 (2024: 60).
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