Company registration number: NI628671
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Skye Fitness Limited
Pages for filing with the Registrar
Company registration number: NI628671
Skye Fitness Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 26,330 28,242
26,330 28,242
Current assets
Stocks 1,406 1,435
Debtors 481 76
Cash at bank and in hand 9,030 11,170
10,917 12,681
Creditors: amounts falling due within one year
(34,192) (40,182)
Net current liabilities (23,275) (27,501)
Total assets less current liabilities 3,055 741
NET ASSETS 3,055 741
Capital and reserves
Called up share capital 22 22
Profit and loss account 3,033 719
TOTAL EQUITY 3,055 741
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI628671
Skye Fitness Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr G Robertson, Director
12 August 2026
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Skye Fitness Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Skye Fitness Limited is a private company registered in Northern Ireland. Its registered number is NI628671. The company is limited by shares. Its registered office is 21 Ballyhannon Park, Portadown, Craigavon, County Armagh, BT63 5SF.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% reducing balance
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Computer equipment - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Skye Fitness Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2025 - 5).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 February 2025 12,600 43,892 56,492
Additions - 511 511
At 31 January 2026 12,600 44,403 57,003
Depreciation
At 1 February 2025 - 28,250 28,250
Charge for year - 2,423 2,423
At 31 January 2026 - 30,673 30,673
Net book value
At 31 January 2026 12,600 13,730 26,330
At 31 January 2025 12,600 15,642 28,242
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Skye Fitness Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Tangible fixed assets - continued
Cost or valuation at 31 January 2026 is represented by:
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Valuation in 2026 12,600 44,403 57,003
Cost - - -
12,600 44,403 57,003
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 57,003 -
Accumulated depreciation 30,673 -
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