Company No: 12545333 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	65,151		99,540
Tangible assets	4	35,038		10,688
		100,189		110,228
Current assets
Stocks	5	8,274		16,547
Debtors	6	608,473		198,268
Cash at bank and in hand		20,960		518,050
		637,707		732,865
Creditors: amounts falling due within one year	7	( 137,784)		( 135,585)
Net current assets		499,923		597,280
Total assets less current liabilities		600,112		707,508
Net assets		600,112		707,508
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		600,110		707,506
Total shareholders' funds		600,112		707,508

For the financial year ending 30 April 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 Kim French Fitness Limited (registered number: 12545333) were approved and authorised for issue by the Board of Directors on 10 July 2026. They were signed on its behalf by:

C French 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

Kim French 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 52 Merriefield Avenue, Broadstone, Poole, BH18 8DE, 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 £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	5 years straight line
Website costs	3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property 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:

Plant and machinery	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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 Balance Sheet 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Goodwill		Website costs		Total
	£		£		£
Cost
At 01 May 2025	190,000		204,440		394,440
At 30 April 2026	190,000		204,440		394,440
Accumulated amortisation
At 01 May 2025	127,741		167,159		294,900
Charge for the financial year	12,452		21,937		34,389
At 30 April 2026	140,193		189,096		329,289
Net book value
At 30 April 2026	49,807		15,344		65,151
At 30 April 2025	62,259		37,281		99,540

4. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 01 May 2025	33,037		14,790		47,827
Additions	29,539		2,936		32,475
At 30 April 2026	62,576		17,726		80,302
Accumulated depreciation
At 01 May 2025	29,020		8,119		37,139
Charge for the financial year	5,057		3,068		8,125
At 30 April 2026	34,077		11,187		45,264
Net book value
At 30 April 2026	28,499		6,539		35,038
At 30 April 2025	4,017		6,671		10,688

5. Stocks

	2026		2025
	£		£
Stocks	8,274		16,547

6. Debtors

	2026		2025
	£		£
Other debtors	608,473		198,268

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		11,010
Taxation and social security	134,343		121,315
Other creditors	3,441		3,260
	137,784		135,585

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

9. Related party transactions

Other related party transactions

	2026		2025
	£		£
Key Management	269,097		77,704

Interest has been charged at HMRC rate of 3.75%