Company No: 15405590 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	224,185		235,552
		224,185		235,552
Current assets
Debtors	5	11,759		34,821
Cash at bank and in hand		14,362		14,901
		26,121		49,722
Creditors: amounts falling due within one year	6	( 1,039,238)		( 570,532)
Net current liabilities		(1,013,117)		(520,810)
Total assets less current liabilities		(788,932)		(285,258)
Net liabilities		( 788,932)		( 285,258)
Capital and reserves
Called-up share capital	7	10		10
Profit and loss account		( 788,942 )		( 285,268 )
Total shareholders' deficit		( 788,932)		( 285,258)

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of DIS Health and Fitness Limited (registered number: 15405590) were approved and authorised for issue by the Board of Directors on 12 October 2026. They were signed on its behalf by:

D J Bell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

DIS Health and Fitness Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4 Manchester Park, Tewkesbury Road, Cheltenham, GL51 9EJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £788,932 and net current liabilities of £1,013,117. The Company is supported through loans from a connected company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the connected company will continue to support the company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Prior year adjustment

A prior period adjustment has been included to remove a deferred tax liability which was incorrectly recognised. Further detail regarding this can be found in note 2.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Plant and machinery	10 years straight line
Vehicles	4 years straight line
Fixtures and fittings	10 years straight line
Office equipment	3 years straight line

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each reporting date, the Company reviews 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). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

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. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Statement of Financial Position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Prior year adjustment

Deferred tax was incorrectly recognised in the prior period, therefore the comparative figures have been restated to correct this error. The correction has decreased deferred tax liabilities and increase retained earnings by £71,316 as at 31 March 2025.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Deferred Tax Liability		71,316		(71,316)		0
Retained Earnings		356,584		(71,316)		285,268

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		4

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2025	126,032		67,485		0		24,381		101,692		319,590
Additions	0		0		14,148		0		60,330		74,478
At 31 March 2026	126,032		67,485		14,148		24,381		162,022		394,068
Accumulated depreciation
At 01 April 2025	25,206		22,496		0		2,438		33,898		84,038
Charge for the financial year	25,206		6,749		3,537		2,438		47,915		85,845
At 31 March 2026	50,412		29,245		3,537		4,876		81,813		169,883
Net book value
At 31 March 2026	75,620		38,240		10,611		19,505		80,209		224,185
At 31 March 2025	100,826		44,989		0		21,943		67,794		235,552

5. Debtors

	2026		2025
	£		£
Trade debtors	0		1,466
Prepayments	4,383		17,380
VAT recoverable	7,376		15,975
	11,759		34,821

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	21,711		60,699
Amounts owed to connected companies	1,010,325		506,823
Accruals	2,800		0
Other taxation and social security	3,532		2,200
Other creditors	870		810
	1,039,238		570,532

Amounts owed to connected companies are repayable on demand and do not bear interest.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
10 Ordinary shares of £ 1.00 each	10		10

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	82,520		82,520
Between one and five years	63,853		146,373
	146,373		228,893

Other financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

	2026		2025
	£		£
Unpaid contributions due to the fund (inc. in other creditors)	870		810

9. Related party transactions

Other related party transactions

	2026		2025
	£		£
D.I.S. Limited	981,591		506,773
Design Installation Service Limited	28,734		50

The above companies are under common control. The amounts represent loans outstanding at the balance sheet date and are included within creditors. The loans are interest free and there are no fixed repayment terms.