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COMPANY REGISTRATION NUMBER: 14236315

Fresh Air Fitness Solutions Limited

Filleted Unaudited Financial Statements

31 January 2026

Fresh Air Fitness Solutions Limited

Statement of Financial Position

31 January 2026

| 31 Jan 26 | 31 Jul 24
Note | £ | £

Fixed assets

Investments | 4 | 932,665 | 932,665

Current assets

Debtors | 5 | 100 | 100

Creditors: amounts falling due within one year | 6 | 844,790 | 701,236
| --------- | ---------
Net current liabilities | 844,690 | 701,136
| --------- | ---------
Total assets less current liabilities | 87,975 | 231,529

Creditors: amounts falling due after more than one year | 7 | ( 149,530) | ( 274,500)
| --------- | ---------
Net liabilities | ( 61,555) | ( 42,971)
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 61,655) | ( 43,071)
| -------- | --------
Shareholders deficit | ( 61,555) | ( 42,971)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Fresh Air Fitness Solutions Limited

Statement of Financial Position (continued)

31 January 2026
These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

T M Willock |
Director |

Company registration number: 14236315

Fresh Air Fitness Solutions Limited

Notes to the Financial Statements

Period from 1 August 2024 to 31 January 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2K, Albany Park, Camberley, GU167PL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity
Change in accounting period
The year end has been changed to bring this inline with the associated company.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial asset, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 August 2024 and 31 January 2026 | 932,665
| ---------
Impairment |
At 1 August 2024 and 31 January 2026 | –
| ---------

Carrying amount |
At 31 January 2026 | 932,665
| ---------
At 31 July 2024 | 932,665
| ---------

5. Debtors

| 31 Jan 26 | 31 Jul 24
| £ | £
Other debtors | 100 | 100
| ---- | ----

6. Creditors: amounts falling due within one year

| 31 Jan 26 | 31 Jul 24
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 665,727 | 555,532
Other creditors | 179,063 | 145,704
| --------- | ---------
| 844,790 | 701,236
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 31 Jan 26 | 31 Jul 24
| £ | £
Other creditors | 149,530 | 274,500
| --------- | ---------

8. Related party transactions
Included in creditors is £665,727 (2024: £555,532) owed to Hugh Harris Limited. Hugh Harris Limited is a subsidiary and has common directors.