Company Registration No. 12907190 (England and Wales)
Perfit Fitness Limited
Unaudited accounts
for the year ended 30 September 2025
Perfit Fitness Limited
Unaudited accounts
Contents
Perfit Fitness Limited
Company Information
for the year ended 30 September 2025
Director
Mr Jordon Alex Hipperson
Company Number
12907190 (England and Wales)
Registered Office
3 Lower Farm Court
Hellesdon Road
Norwich
Norfolk
NR6 5FP
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Perfit Fitness Limited
Statement of financial position
as at 30 September 2025
Tangible assets
44,474
64,657
Cash at bank and in hand
26,868
10,954
Creditors: amounts falling due within one year
(41,813)
(23,732)
Net current liabilities
(1,878)
(718)
Total assets less current liabilities
42,596
63,939
Provisions for liabilities
Deferred tax
(11,118)
(16,164)
Called up share capital
100
100
Profit and loss account
31,378
47,675
Shareholders' funds
31,478
47,775
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 9 September 2026 and were signed on its behalf by
Mr Jordon Alex Hipperson
Director
Company Registration No. 12907190
Perfit Fitness Limited
Notes to the Accounts
for the year ended 30 September 2025
Perfit Fitness Limited is a private company, limited by shares, registered in England and Wales, registration number 12907190. The registered office is 3 Lower Farm Court, Hellesdon Road, Norwich, Norfolk, NR6 5FP, England.
2
Compliance with accounting standards
These financial statements have been prepared in compliance with FRS 102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Perfit Fitness Limited
Notes to the Accounts
for the year ended 30 September 2025
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant & machinery
20% Straight Line
Computer equipment
25% Straight Line
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
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Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 October 2024
119,804
4,648
124,452
Additions
1,027
4,163
5,190
At 30 September 2025
120,831
8,811
129,642
At 1 October 2024
58,243
1,552
59,795
Charge for the year
23,756
1,617
25,373
At 30 September 2025
81,999
3,169
85,168
At 30 September 2025
38,832
5,642
44,474
At 30 September 2024
61,561
3,096
64,657
Amounts falling due within one year
Accrued income and prepayments
4,590
3,583
Perfit Fitness Limited
Notes to the Accounts
for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
12,866
-
Loans from directors
12,109
2,935
7
Average number of employees
During the year the average number of employees was 7 (2024: 5).