| Boomerang Pilates and Fitness Ltd |
| Registered number: |
08359785 |
| Balance Sheet |
| as at 31 January 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Current assets |
| Debtors |
4 |
|
1 |
|
|
1 |
| Cash at bank and in hand |
|
|
1,491 |
|
|
3,598 |
|
|
|
1,492 |
|
|
3,599 |
|
| Creditors: amounts falling due within one year |
5 |
|
(20,729) |
|
|
(13,360) |
|
| Net current liabilities |
|
|
|
(19,237) |
|
|
(9,761) |
|
| Total assets less current liabilities |
|
|
|
(19,237) |
|
|
(9,761) |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
- |
|
|
(1,549) |
|
|
|
| Net liabilities |
|
|
|
(19,237) |
|
|
(11,310) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
(19,238) |
|
|
(11,311) |
|
| Shareholder's funds |
|
|
|
(19,237) |
|
|
(11,310) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| A Kitchen |
| Director |
| Approved by the board on 19 October 2026 |
|
| Boomerang Pilates and Fitness Ltd |
| Notes to the Accounts |
| for the year ended 31 January 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 rendering of services and is recognised in the period when the services are provided. Turnover is generated through the provision of fitness services. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against the reversal of future taxable profits. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 February 2025 |
6,098 |
|
At 31 January 2026 |
6,098 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 February 2025 |
6,098 |
|
At 31 January 2026 |
6,098 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2026 |
- |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Other debtors |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
3,880 |
|
4,956 |
|
Directors loan account |
12,498 |
|
1,244 |
|
Other creditors |
4,351 |
|
7,160 |
|
|
|
|
|
|
20,729 |
|
13,360 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
- |
|
1,549 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Boomerang Pilates and Fitness Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
237-239 Sandycombe Road |
|
Kew |
|
Surrey |
|
TW9 2EW |
|
|
| 8 |
Going concern |
|
|
The accounts have been prepared on a going concern basis on the assumption that the director will not demand repayment of her loan account (see note 5) until the cash flow is available. |