Shepherds Fitness Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15248769

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,402		48,840

			38,402		48,840
CURRENT ASSETS
Debtors	5	62,741		17,732
Cash at bank and in hand		3,383		6,533

		66,124		24,265
Creditors: Amounts Falling Due Within One Year	6	(74,687 )		(55,437 )

NET CURRENT ASSETS (LIABILITIES)			(8,563 )		(31,172 )

TOTAL ASSETS LESS CURRENT LIABILITIES			29,839		17,668

NET ASSETS			29,839		17,668

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			29,739		17,568

SHAREHOLDERS' FUNDS			29,839		17,668

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Shepherds Fitness Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mr Jon Shepherd

Director

9th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Shepherds Fitness Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15248769 . The registered office is Martels Industrial Estate, High Easter Road, Barnston, Great Dunmow, Essex, CM6 1NA.

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

The financial statements cover the year from 1 February 2025 to 31 January 2026, a period of 12 months. The comparative figures relate to the previous reporting period from 31 October 2023 to 31 January 2025, which covered 15 months. As a result, the amounts presented in the profit and loss account and related notes for the current year and the comparative period are not directly comparable.

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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Shepherds Fitness Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	23,217	41,600	64,817
Additions	2,008	-	2,008

As at 31 January 2026	25,225	41,600	66,825

Depreciation
As at 1 February 2025	6,319	9,658	15,977
Provided during the period	4,461	7,985	12,446

As at 31 January 2026	10,780	17,643	28,423

Net Book Value
As at 31 January 2026	14,445	23,957	38,402

As at 1 February 2025	16,898	31,942	48,840

5. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Trade debtors	1,605	2,054
Other debtors	61,136	15,678

	62,741	17,732

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Trade creditors	1,920	-
Other creditors	68,776	52,608
Taxation and social security	3,991	2,829

	74,687	55,437

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Shepherds Fitness Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	100	100

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 January 2026	31 January 2025
	£	£
Not later than one year	19,349	19,349
Later than one year and not later than five years	38,697	58,046

	58,046	77,395

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