J&K Fitness Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15938574

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,793,934		1,335,175

			1,793,934		1,335,175
CURRENT ASSETS
Debtors	5	30,119		266,318
Cash at bank and in hand		-		23,384

		30,119		289,702
Creditors: Amounts Falling Due Within One Year	6	(314,709 )		(369,044 )

NET CURRENT ASSETS (LIABILITIES)			(284,590 )		(79,342 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,509,344		1,255,833

NET ASSETS			1,509,344		1,255,833

CAPITAL AND RESERVES
Called up share capital	7		104		103
Share premium account			2,280,996		1,469,997
Profit and Loss Account			(771,756 )		(214,267 )

SHAREHOLDERS' FUNDS			1,509,344		1,255,833

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J&K Fitness Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

L M Jordan

Director

9 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

J&K Fitness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15938574 . The registered office is The Mill, Bourton Road, Buckingham, MK18 7DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Evenly over the lease term
Plant & Machinery	As below
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

Plant & Machinery is depreciated evenly over 7 years, evenly over the lease term or at 25% reducing balance subject to the type of individual asset.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	818,128	579,648	52,019	5,773	1,455,568
Additions	416,798	81,545	148,685	9,577	656,605

As at 31 March 2026	1,234,926	661,193	200,704	15,350	2,112,173

...CONTINUED

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J&K Fitness Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	54,542	51,403	13,005	1,443	120,393
Provided during the period	84,313	63,131	46,925	3,477	197,846

As at 31 March 2026	138,855	114,534	59,930	4,920	318,239

Net Book Value
As at 31 March 2026	1,096,071	546,659	140,774	10,430	1,793,934

As at 1 April 2025	763,586	528,245	39,014	4,330	1,335,175

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	18,727	-
Prepayments and accrued income	-	8,719
Other debtors	11,392	3,710
VAT	-	253,889

	30,119	266,318

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	47,799	365,805
Bank loans and overdrafts	11,282	-
Other taxes and social security	18,646	-
VAT	13,542	-
Other creditors	1,330	-
Accruals and deferred income	2,400	3,239
Directors' loan accounts	219,710	-

	314,709	369,044

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	104	103

8. Related Party Transactions

The company occupied premises owned personally by Mr L Jordan, a director and shareholder of the company. During the year, rent of £84,000 (2025: £NIL) was paid and nothing was outstanding at the year-end.

The directors consider that the rent charged was equivalent to the market rate for similar properties.

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