Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09820019 Mr Aidan Pemberton Mr Oliver Pemberton Mr Brian Pemberton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09820019 2024-10-31 09820019 2025-10-31 09820019 2024-11-01 2025-10-31 09820019 frs-core:CurrentFinancialInstruments 2025-10-31 09820019 frs-core:Non-currentFinancialInstruments 2025-10-31 09820019 frs-core:BetweenOneFiveYears 2025-10-31 09820019 frs-core:ComputerEquipment 2025-10-31 09820019 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09820019 frs-core:ComputerEquipment 2024-10-31 09820019 frs-core:FurnitureFittings 2025-10-31 09820019 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09820019 frs-core:FurnitureFittings 2024-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09820019 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09820019 frs-core:MotorVehicles 2025-10-31 09820019 frs-core:MotorVehicles 2024-11-01 2025-10-31 09820019 frs-core:MotorVehicles 2024-10-31 09820019 frs-core:PlantMachinery 2025-10-31 09820019 frs-core:PlantMachinery 2024-11-01 2025-10-31 09820019 frs-core:PlantMachinery 2024-10-31 09820019 frs-core:WithinOneYear 2025-10-31 09820019 frs-core:ShareCapital 2025-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09820019 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09820019 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09820019 frs-bus:SmallEntities 2024-11-01 2025-10-31 09820019 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09820019 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09820019 frs-bus:Director1 2024-11-01 2025-10-31 09820019 frs-bus:Director1 2024-10-31 09820019 frs-bus:Director1 2025-10-31 09820019 frs-bus:Director2 2024-11-01 2025-10-31 09820019 frs-bus:Director2 2024-10-31 09820019 frs-bus:Director2 2025-10-31 09820019 frs-bus:Director3 2024-11-01 2025-10-31 09820019 frs-countries:EnglandWales 2024-11-01 2025-10-31 09820019 2023-10-31 09820019 2024-10-31 09820019 2023-11-01 2024-10-31 09820019 frs-core:CurrentFinancialInstruments 2024-10-31 09820019 frs-core:Non-currentFinancialInstruments 2024-10-31 09820019 frs-core:BetweenOneFiveYears 2024-10-31 09820019 frs-core:WithinOneYear 2024-10-31 09820019 frs-core:ShareCapital 2024-10-31 09820019 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09820019
Unique Health And Fitness Studio Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Unique Health And Fitness Studio Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Unique Health And Fitness Studio Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09820019

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 46,507 |  | 59,382
|  |  | 46,507 |  | 59,382
CURRENT ASSETS
Stocks | 5 | 300 |  | 300 |
Debtors | 6 | 29,807 |  | 26,106 |
Cash at bank and in hand |  | 27,665 |  | 18,580 |
|  | 57,772 |  | 44,986 |
Creditors: Amounts Falling Due Within One Year | 7 | (46,240 ) |  | (31,823 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,532 |  | 13,163
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 58,039 |  | 72,545
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (49,599 ) |  | (61,966 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,887 ) |  | (9,060 )
NET ASSETS |  |  | 1,553 |  | 1,519
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 553 |  | 519
SHAREHOLDERS' FUNDS |  |  | 1,553 |  | 1,519

Page 1
Page 2
Unique Health And Fitness Studio Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 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 Oliver Pemberton Director
20th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Unique Health And Fitness Studio Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Unique Health And Fitness Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09820019 . The registered office is Office 12, the Bentalls Centre, Colchester Road, Heybridge, Essex, CM9 4GD.
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.
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:

Leasehold | 10% reducing balance
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Unique Health And Fitness Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. 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.
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: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 November 2024 | 28,845 | 70,091 | 45,477 | 6,011
Additions | - | - | - | -
As at 31 October 2025 | 28,845 | 70,091 | 45,477 | 6,011
Depreciation
As at 1 November 2024 | 17,147 | 58,977 | 11,369 | 3,549
Provided during the period | 1,442 | 2,779 | 8,527 | 492
As at 31 October 2025 | 18,589 | 61,756 | 19,896 | 4,041

...CONTINUED
Page 4
Page 5
Unique Health And Fitness Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 10,256 | 8,335 | 25,581 | 1,970
As at 1 November 2024 | 11,698 | 11,114 | 34,108 | 2,462

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 November 2024 | - | 150,424
Additions | 416 | 416
As at 31 October 2025 | 416 | 150,840
Depreciation
As at 1 November 2024 | - | 91,042
Provided during the period | 51 | 13,291
As at 31 October 2025 | 51 | 104,333
Net Book Value
As at 31 October 2025 | 365 | 46,507
As at 1 November 2024 | - | 59,382

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 300 |  | 300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 21,605 |  | 4,606
Directors' loan accounts | 8,202 |  | -
| 29,807 |  | 4,606
Due after more than one year
Other debtors | - |  | 21,500
| 29,807 |  | 26,106

Page 5
Page 6
Unique Health And Fitness Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,164 |  | 7,047
Bank loans and overdrafts | 5,040 |  | 5,840
Corporation tax | 10,291 |  | 1,659
Other taxes and social security | 1,373 |  | 848
VAT | 11,324 |  | 250
Net wages | 6,644 |  | -
Other creditors | 2,064 |  | 7,790
Directors' loan accounts | 1,340 |  | 8,389
| 46,240 |  | 31,823

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 29,204 |  | 37,367
Bank loans | 20,395 |  | 24,599
| 49,599 |  | 61,966

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,164 |  | 7,047
Later than one year and not later than five years | 29,204 |  | 37,367
| 37,368 |  | 44,414
| 37,368 |  | 44,414

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6
Page 7
Unique Health And Fitness Studio Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Aidan Pemberton | - | 16,108 | 11,760 | - | 4,348
Mr Oliver Pemberton | - | 15,614 | 11,760 | - | 3,854

The above loan is unsecured, interest free and repayable on demand. The loan was repaid after the year end date.
12. Related Party Transactions
At the balance sheet date the company was owed £17,000 (2024: £21,500) by Unique Health and Fitness Gym Limited, a company controlled by the directors. The loan is interest free.
Page 7