Spirit Personal Training Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05926471

Spirit Personal Training Limited

Filleted Unaudited Financial Statements

Year ended

30 September 2025

Spirit Personal Training Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Spirit Personal Training Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		23,855		23,090

Current assets

Debtors	6	6,683	10,003
Cash at bank and in hand		12,992	8,470
		--------	--------
		19,675	18,473

Creditors: amounts falling due within one year	7	7,639		7,324
		--------		--------
Net current assets			12,036		11,149
			--------		--------
Total assets less current liabilities			35,891		34,239

Creditors: amounts falling due after more than one year	8		3,915		7,222

Provisions

Taxation including deferred tax	808	662
	--------	--------
Net assets	31,168	26,355
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	31,068	26,255
	--------	--------
Shareholders funds	31,168	26,355
	--------	--------

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 year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year 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 .

Spirit Personal Training Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 7 August 2026 , and are signed on behalf of the board by:

Mr N A Rooker
Director

Company registration number: 05926471

Spirit Personal Training Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 High Royd Cottages, High Royd Lane, Hoylandswaine, Sheffield, South Yorkshire, S36 7JA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Going concern The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable. Turnover is recognised on provision of services. (d) Current & deferred tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred is accounted for in respect of all material timing differences to the extent that it is considered that a net liability may crystallise. (e) Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. (f) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

(g) 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.

(h) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(i) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 October 2024	19,605	74,865	94,470
Additions	–	1,834	1,834
	--------	--------	--------
At 30 September 2025	19,605	76,699	96,304
	--------	--------	--------
Depreciation
At 1 October 2024	–	71,380	71,380
Charge for the year	–	1,069	1,069
	--------	--------	--------
At 30 September 2025	–	72,449	72,449
	--------	--------	--------
Carrying amount
At 30 September 2025	19,605	4,250	23,855
	--------	--------	--------
At 30 September 2024	19,605	3,485	23,090
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Other debtors	6,683	10,003
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,815	2,369
Corporation tax	4,824	4,955
	-------	-------
	7,639	7,324
	-------	-------

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

	2025	2024
	£	£
Bank loans and overdrafts	3,915	7,222
	-------	-------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N A Rooker	10,003	19,845	( 23,165)	6,683
	--------	--------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N A Rooker	4,806	29,165	( 23,968)	10,003
	-------	--------	--------	--------

The overdrawn amount was cleared by a dividend voted in March 2026.