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REGISTERED NUMBER: 07534619 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st March 2024

for

Wellbeing Massage Rochester Ltd

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Contents of the Financial Statements
for the Year Ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wellbeing Massage Rochester Ltd

Company Information
for the Year Ended 31st March 2024







DIRECTORS: S Dernulc
J L Newbury





REGISTERED OFFICE: 118 High Street
Rochester
Kent
ME1 1JT





REGISTERED NUMBER: 07534619 (England and Wales)





ACCOUNTANTS: Blain Pritchard
Chartered Certified Accountants
29 High Street
Blue Town
SHEERNESS
Kent
ME12 1RN

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 398,020 930

CURRENT ASSETS
Stocks 1,680 4,750
Debtors 5 - 13,116
Cash at bank and in hand 23,641 78,364
25,321 96,230
CREDITORS
Amounts falling due within one year 6 68,144 35,582
NET CURRENT (LIABILITIES)/ASSETS (42,823 ) 60,648
TOTAL ASSETS LESS CURRENT
LIABILITIES

355,197

61,578

CREDITORS
Amounts falling due after more than one
year

7

(241,049

)

(41,496

)

PROVISIONS FOR LIABILITIES (25,488 ) -
NET ASSETS 88,660 20,082

CAPITAL AND RESERVES
Called up share capital 1,010 1,010
Revaluation reserve 8 101,951 -
Retained earnings (14,301 ) 19,072
SHAREHOLDERS' FUNDS 88,660 20,082

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Balance Sheet - continued
31st March 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th September 2024 and were signed on its behalf by:




S Dernulc - Director



J L Newbury - Director


Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Notes to the Financial Statements
for the Year Ended 31st March 2024


1. STATUTORY INFORMATION

Wellbeing Massage Rochester 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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 5% on cost

Depreciation is not provided on freehold property in contravention of F.R.S. 15. Property is maintained in a state of repair such that its estimated residual value at the balance sheet date is not less than its net book value. In the opinion of the directors, any charge for depreciation would not, therefore, be material.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


2. ACCOUNTING POLICIES - continued

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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1st April 2023 - 2,075 2,075
Additions 246,049 52,000 298,049
Revaluations 101,951 - 101,951
At 31st March 2024 348,000 54,075 402,075
DEPRECIATION
At 1st April 2023 - 1,145 1,145
Charge for year - 2,910 2,910
At 31st March 2024 - 4,055 4,055
NET BOOK VALUE
At 31st March 2024 348,000 50,020 398,020
At 31st March 2023 - 930 930

Cost or valuation at 31st March 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2024 101,951 - 101,951
Cost 246,049 54,075 300,124
348,000 54,075 402,075

If the freehold land & building had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 246,049 -

Freehold land & building was valued on an open market basis on 31st March 2024 by The company directors .

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 13,116

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 23,380 6,600
Trade creditors 25,208 -
Taxation and social security 14,149 28,066
Other creditors 5,407 916
68,144 35,582

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 241,049 41,496

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 119,174 13,656

8. RESERVES
Revaluation
reserve
£   
Freehold property 101,951

At 31st March 2024 101,951

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
S Dernulc
Balance outstanding at start of year 13,116 -
Amounts advanced - 13,116
Amounts repaid (13,116 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 13,116

Wellbeing Massage Rochester Ltd (Registered number: 07534619)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Directors loan was repaid on 13 June 2023.