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REGISTERED NUMBER: 06836468 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

UK Hot Tubs Ltd

UK Hot Tubs Ltd (Registered number: 06836468)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

UK Hot Tubs Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: A Potter
S M Clarke





SECRETARY: A Potter





REGISTERED OFFICE: Unit B1 Hazleton Interchange
Lakesmere Road
Waterlooville
Hampshire
PO8 9JU





REGISTERED NUMBER: 06836468 (England and Wales)





ACCOUNTANTS: Year-End Resolutions Ltd
177 Nyetimber Lane
Bognor Regis
West Sussex
PO21 3HT

UK Hot Tubs Ltd (Registered number: 06836468)

Statement of Financial Position
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 12,700 19,274

CURRENT ASSETS
Inventories 42,627 58,390
Debtors 5 58,767 39,602
Cash at bank and in hand 1,733 3,830
103,127 101,822
CREDITORS
Amounts falling due within one year 6 138,498 163,896
NET CURRENT LIABILITIES (35,371 ) (62,074 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(22,671

)

(42,800

)

CREDITORS
Amounts falling due after more than one
year

7

57,427

59,724
NET LIABILITIES (80,098 ) (102,524 )

CAPITAL AND RESERVES
Called up share capital 999 999
Retained earnings (81,097 ) (103,523 )
SHAREHOLDERS' FUNDS (80,098 ) (102,524 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

UK Hot Tubs Ltd (Registered number: 06836468)

Statement of Financial Position - continued
31 March 2025


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 8 August 2025 and were signed on its behalf by:





A Potter - Director


UK Hot Tubs Ltd (Registered number: 06836468)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

UK Hot Tubs 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
Revenue 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 - 33% on cost, 25% on cost, 25% on reducing balance, 20% on cost and 15% on reducing balance

Stocks
Inventories 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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

UK Hot Tubs Ltd (Registered number: 06836468)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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 4 (2024 - 4 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 April 2024 97,343
Additions 798
At 31 March 2025 98,141
DEPRECIATION
At 1 April 2024 78,069
Charge for year 7,372
At 31 March 2025 85,441
NET BOOK VALUE
At 31 March 2025 12,700
At 31 March 2024 19,274

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 26,422 14,030
Other debtors 32,345 25,572
58,767 39,602

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 15,343 15,816
Trade creditors 9,210 49,557
Taxation and social security 24,198 12,490
Other creditors 89,747 86,033
138,498 163,896

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 57,427 59,724

UK Hot Tubs Ltd (Registered number: 06836468)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   

Hire purchase and finance leases are secured on the assets they relate to.

9. RELATED PARTY DISCLOSURES

South Leisure Ltd

The directors are also directors and shareholders in South Leisure Ltd.

During the year the company made purchases from South Leisure Limited in the sum of £61,872 (2022: £112,752).

The balance outstanding to South Leisure Limited at the Balance Sheet date was £45,507 (2022: £41,367)






10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 99.9% of the called up share capital.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
UK Hot Tubs Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of UK Hot Tubs Ltd for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of UK Hot Tubs Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of UK Hot Tubs Ltd and state those matters that we have agreed to state to the Board of Directors of UK Hot Tubs Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/gb/en/technical-activities/technical-resources-
search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that UK Hot Tubs Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of UK Hot Tubs Ltd. You consider that UK Hot Tubs Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of UK Hot Tubs Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Year-End Resolutions Ltd
177 Nyetimber Lane
Bognor Regis
West Sussex
PO21 3HT


Date: .............................................