REGISTERED NUMBER: 09647072 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Elite Fitness Factory Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Grundy

Mr D Casey

REGISTERED OFFICE:

Unit 5 Pioneer Industrial Estate

Ormskirk Road

Wigan

WN5 9DN

REGISTERED NUMBER:

09647072 (England and Wales)

ACCOUNTANTS:

Stringer Mallard Business Services Ltd

12a Montpellier Parade

Harrogate

North Yorkshire

HG1 2TJ

FIXED ASSETS

Tangible assets

4

1,003,675

680,124

CURRENT ASSETS

Debtors

5

10,125

22,040

Cash at bank

36,418

31,460

46,543

53,500

CREDITORS

Amounts falling due within one year

6

1,029,564

736,039

NET CURRENT LIABILITIES

(983,021

)

(682,539

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,654

(2,415

)

CAPITAL AND RESERVES

Called up share capital

102

2

Retained earnings

20,552

(2,417

)

20,654

(2,415

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

Mr M Grundy - Director

1.	STATUTORY INFORMATION

Elite Fitness Factory Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold Buildings

2% Reducing balance

Plant and machinery

15% Reducing balance

Fixtures, fittings, tools and equipment

15% Reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

556,641

319,622

876,263

Additions

361,605

3,505

365,110

At 30 June 2026

918,246

323,127

1,241,373

DEPRECIATION

At 1 July 2025

31,893

164,246

196,139

Charge for year

17,727

23,832

41,559

At 30 June 2026

49,620

188,078

237,698

NET BOOK VALUE

At 30 June 2026

868,626

135,049

1,003,675

At 30 June 2025

524,748

155,376

680,124

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

10,125

22,040

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

10,087

Trade creditors

-

1

Amounts owed to participating interests

277,857

-

Taxation and social security

19,653

3,780

Other creditors

732,054

722,171

1,029,564

736,039

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

£

Mr D Casey

Balance outstanding at start of year

22,040

(6,490

)

Amounts advanced

51,182

41,417

Amounts repaid

(74,180

)

(12,887

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(958

)

22,040

Mr M Grundy

Balance outstanding at start of year

(731,040

)

(508,440

)

Amounts advanced

67,500

17,000

Amounts repaid

(60,000

)

(239,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(723,540

)

(731,040

)