Company registration number 16142456 (England and Wales)
VIAPILATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
VIAPILATES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
VIAPILATES LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Intangible assets
3
26,018
Tangible assets
4
155,817
181,835
Current assets
Debtors
5
30,165
Cash at bank and in hand
9,403
39,568
Creditors: amounts falling due within one year
6
(236,241)
Net current liabilities
(196,673)
Total assets less current liabilities
(14,838)
Provisions for liabilities
Deferred tax liability
21,245
(21,245)
Net liabilities
(36,083)
Capital and reserves
Called up share capital
7
100
Profit and loss reserves
(36,183)
Total equity
(36,083)
VIAPILATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 April 2026.
2026-04-16
Mr J Sasati
Director
Company registration number 16142456 (England and Wales)
VIAPILATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

VIAPilates Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13-15 High Street, Witney, Oxfordshire, OX28 6HW.

1.1
Basis of preparation

The director presents the first set of financial statements covering the period from incorporation on 18 December 2024 to 31 December 2025.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The company relies on financial support from it's parent company M.C.J.J Limited. They have provided an interest-free loan to fund the initial working capital requirements of the business. Although this loan is not governed by formal agreement, the director has received confirmation that M.C.J.J Limited, though they are entitled to, will not demand full repayment within the next 12 months if in doing so would impact the going concern of VIAPilates Ltd.true

Taking into account the continued support from M.C.J.J Limited and FRW Training Ltd, along with the company's expected profitability, the director is confident that the company will be able to meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on a going concern basis.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT.

Revenue from the provision of Pilates class memberships is recognised in the period for which the benefits of the membership are provided. Where a membership spans across a number of accounting periods, the proportion of the revenue relating to the later period is deferred.

1.5
Intangible fixed assets - franchise fees

The intangible assets represent the costs of franchise fees. These have been initially recognised as assets at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. The initial franchise agreement is for a period of 5 years and the fee is amortised over this period.

VIAPILATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
15 years straight line
Plant and equipment
5 years straight line
Fixtures and fittings
8 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

VIAPILATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

VIAPILATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including the director) employed by the company during the period was:

2025
Number
Total
1
3
Intangible fixed assets
Franchise fee
£
Cost
At 18 December 2024 and 31 December 2025
32,500
Amortisation and impairment
At 18 December 2024
-
0
Amortisation charged for the period
6,482
At 31 December 2025
6,482
Carrying amount
At 31 December 2025
26,018
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 18 December 2024
-
0
-
0
-
0
Additions
88,853
86,502
175,355
At 31 December 2025
88,853
86,502
175,355
Depreciation and impairment
At 18 December 2024
-
0
-
0
-
0
Depreciation charged in the period
4,368
15,170
19,538
At 31 December 2025
4,368
15,170
19,538
Carrying amount
At 31 December 2025
84,485
71,332
155,817
VIAPILATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
30,165
6
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
227,637
Taxation and social security
5,798
Other creditors
2,806
236,241

Included within amounts owed to group undertakings falling due within one year is £1,061 due to, FRW Training Ltd, a group company under common control and £226,576 due to M.C.J.J. Limited, the parent company. There is no formal loan agreement in place with either company and no interest is being charged on either loan.

7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
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