29 December 2024 false No description of principal activity Taxfiler 2024.6 SC832707business:PrivateLimitedCompanyLtd2024-12-292025-12-31 SC8327072024-12-28 SC8327072024-12-292025-12-31 SC832707business:AuditExemptWithAccountantsReport2024-12-292025-12-31 SC832707business:AbridgedAccounts2024-12-292025-12-31 SC8327072025-12-31 SC832707business:Director12024-12-292025-12-31 SC832707business:Director22024-12-292025-12-31 SC832707business:RegisteredOffice2024-12-292025-12-31 SC832707core:WithinOneYear2025-12-31 SC832707core:AfterOneYear2025-12-31 SC832707core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC832707core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC832707core:PreviouslyStatedAmount2025-12-31 SC832707business:SmallEntities2024-12-292025-12-31 SC832707countries:Scotland2024-12-292025-12-31 SC832707core:PlantMachinery2024-12-292025-12-31 SC832707business:Director112024-12-292025-12-31 SC832707business:Director112024-12-28 SC832707business:Director112025-12-31 SC832707business:Director222024-12-292025-12-31 SC832707business:Director222024-12-28 SC832707business:Director222025-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC832707 (Scotland)
The Wee Gym Dalgety Bay Ltd Unaudited accounts for the period from 29 December 2024 to 31 December 2025
The Wee Gym Dalgety Bay Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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The Wee Gym Dalgety Bay Ltd Company Information for the period from 29 December 2024 to 31 December 2025
Directors
Ms R Low Mr D Dawson
Company Number
SC832707 (Scotland)
Registered Office
15 Bristol House Ridge Way Dunfermline Fife KY11 9JH Scotland
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The Wee Gym Dalgety Bay Ltd for the period from 29 December 2024 to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Wee Gym Dalgety Bay Ltd for the period from 29 December 2024 to 31 December 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd Chartered Certified Accountants 4 Rowanhill Way Port Seton East Lothian EH32 0SZ 4 September 2026
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The Wee Gym Dalgety Bay Ltd Statement of financial position as at 31 December 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
17,320 
Current assets
Debtors
2,618 
Cash at bank and in hand
8,475 
11,093 
Creditors: amounts falling due within one year
(16,120)
Net current liabilities
(5,027)
Total assets less current liabilities
12,293 
Creditors: amounts falling due after more than one year
(5,667)
Net assets
6,626 
Capital and reserves
Called up share capital
1 
Profit and loss account
6,625 
Shareholders' funds
6,626 
For the period ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by
Ms R Low Director Company Registration No. SC832707
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The Wee Gym Dalgety Bay Ltd Notes to the Accounts for the period from 29 December 2024 to 31 December 2025
1
Statutory information
The Wee Gym Dalgety Bay Ltd is a private company, limited by shares, registered in Scotland, registration number SC832707. The registered office is 15 Bristol House, Ridge Way, Dunfermline, Fife, KY11 9JH, Scotland.
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 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 29 December 2024
- 
Additions
21,684 
At 31 December 2025
21,684 
Depreciation
Charge for the period
4,364 
At 31 December 2025
4,364 
Net book value
At 31 December 2025
17,320 
5
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ms R Low
Directors Loan
- 
(35,197)
(35,197)
- 
Mr D Dawson
Directors Loan
- 
1,500 
- 
1,500 
- 
(33,697)
(35,197)
1,500 
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The Wee Gym Dalgety Bay Ltd Notes to the Accounts for the period from 29 December 2024 to 31 December 2025
6
Transactions with related parties
The company was under the control of Ms R Low throughout the current period. Ms Low is the managing director and sole shareholder. Ms R Low incorporated her sole trader business and the company commenced trading on 29th December 2024. Equipment with a Net Book Value of £19,258 (tax value of £5,957) was transferred to the company on that date and the company took over a loan for this equipment in the amount of £14,167. All of these amounts were credited to the directors loan account. There were various amounts advanced to the company and various amounts repaid to Ms Low. At the balance sheet date the directors loan was cleared and no interest was charged on this loan. The company also advanced a directors loan to Mr D Dawson in the amount of £1,500 this was still due to the company at the balance sheet date and is included in other debtors. No interest was charged on this loan.
7
Average number of employees
During the period the average number of employees was 2.
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