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Registered number: 13017111
Smalley Hot Tub Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13017111
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,503 23,581
18,503 23,581
CURRENT ASSETS
Stocks 5 48,007 10,700
Debtors 6 7,979 37,834
Cash at bank and in hand 1,888 7,687
57,874 56,221
Creditors: Amounts Falling Due Within One Year 7 (76,100 ) (102,021 )
NET CURRENT ASSETS (LIABILITIES) (18,226 ) (45,800 )
TOTAL ASSETS LESS CURRENT LIABILITIES 277 (22,219 )
NET ASSETS/(LIABILITIES) 277 (22,219 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 276 (22,220 )
SHAREHOLDERS' FUNDS 277 (22,219)
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Justine Smalley
Director
30/06/2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Smalley Hot Tub Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13017111 . The registered office is Unit 3, The Flaxmill, Flaxmill Lane, Pinchbeck, Spalding, PE11 3YP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Plant & Machinery 33.33% Straight Line, per annum
Motor Vehicles 20% Straight Line, per annum
Computer Equipment 20% Straight Line, per annum
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 1,931 31,990 708 34,629
Additions 510 - 1,954 2,464
As at 31 March 2025 2,441 31,990 2,662 37,093
Depreciation
As at 1 April 2024 1,490 9,499 59 11,048
Provided during the period 611 6,398 533 7,542
As at 31 March 2025 2,101 15,897 592 18,590
Net Book Value
As at 31 March 2025 340 16,093 2,070 18,503
As at 1 April 2024 441 22,491 649 23,581
5. Stocks
2025 2024
£ £
Stock 48,007 10,700
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,260 35,925
Other debtors 5,719 1,909
7,979 37,834
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 43,681 14,511
Bank loans and overdrafts 24,770 9,911
Other creditors 2,500 75,916
Taxation and social security 5,149 1,683
76,100 102,021
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Justine Smalley - 5,720 - - 5,720
The above loan is unsecured, interest free and repayable on demand.
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