IRIS Accounts Production v25.2.0.378 08261043 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false 33592 5524 148777 149156 111276 110040 71093 33592 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082610432023-07-31082610432024-07-31082610432023-08-012024-07-31082610432022-07-31082610432022-08-012023-07-31082610432023-07-3108261043ns15:EnglandWales2023-08-012024-07-3108261043ns14:PoundSterling2023-08-012024-07-3108261043ns10:Director12023-08-012024-07-3108261043ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3108261043ns10:SmallEntities2023-08-012024-07-3108261043ns10:AuditExemptWithAccountantsReport2023-08-012024-07-3108261043ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3108261043ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3108261043ns10:FullAccounts2023-08-012024-07-310826104312023-08-012024-07-3108261043ns10:Director1412023-07-3108261043ns10:Director1412022-07-3108261043ns10:Director1412023-08-012024-07-3108261043ns10:Director1412022-08-012023-07-3108261043ns10:Director1412024-07-3108261043ns10:Director1412023-07-3108261043ns10:Director22023-08-012024-07-3108261043ns10:RegisteredOffice2023-08-012024-07-3108261043ns5:CurrentFinancialInstruments2024-07-3108261043ns5:CurrentFinancialInstruments2023-07-3108261043ns5:Non-currentFinancialInstruments2024-07-3108261043ns5:Non-currentFinancialInstruments2023-07-3108261043ns5:ShareCapital2024-07-3108261043ns5:ShareCapital2023-07-3108261043ns5:RetainedEarningsAccumulatedLosses2024-07-3108261043ns5:RetainedEarningsAccumulatedLosses2023-07-3108261043ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108261043ns5:PatentsTrademarksLicencesConcessionsSimilar2023-08-012024-07-3108261043ns5:ComputerSoftware2023-08-012024-07-3108261043ns5:PlantMachinery2023-08-012024-07-3108261043ns5:IntangibleAssetsOtherThanGoodwill2023-07-3108261043ns5:IntangibleAssetsOtherThanGoodwill2024-07-3108261043ns5:IntangibleAssetsOtherThanGoodwill2023-07-3108261043ns5:PlantMachinery2023-07-3108261043ns5:PlantMachinery2024-07-3108261043ns5:PlantMachinery2023-07-3108261043ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3108261043ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31082610432ns10:Director22023-07-31082610432ns10:Director22022-07-31082610432ns10:Director22023-08-012024-07-31082610432ns10:Director22022-08-012023-07-31082610432ns10:Director22024-07-31082610432ns10:Director22023-07-31
REGISTERED NUMBER: 08261043 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

4 PAWS MOBILE SPA LIMITED

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

4 PAWS MOBILE SPA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: N W H Bramwell
Ms J A Tidy





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 08261043 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 17,313 18,364
Tangible assets 5 681,560 512,303
698,873 530,667

CURRENT ASSETS
Stocks 86,099 86,099
Debtors 6 139,970 57,092
Cash at bank 20,190 502
246,259 143,693
CREDITORS
Amounts falling due within one year 7 353,285 266,390
NET CURRENT LIABILITIES (107,026 ) (122,697 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

591,847

407,970

CREDITORS
Amounts falling due after more than one
year

8

(366,656

)

(211,375

)

PROVISIONS FOR LIABILITIES (117,234 ) (92,364 )
NET ASSETS 107,957 104,231

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 107,857 104,131
SHAREHOLDERS' FUNDS 107,957 104,231

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

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

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

BALANCE SHEET - continued
31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:





N W H Bramwell - Director


4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

4 Paws Mobile Spa Limited 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and 7.5% on reducing balance

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 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.

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.

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued

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 18 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023 22,757
Additions 1,250
At 31 July 2024 24,007
AMORTISATION
At 1 August 2023 4,393
Charge for year 2,301
At 31 July 2024 6,694
NET BOOK VALUE
At 31 July 2024 17,313
At 31 July 2023 18,364

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 636,550
Additions 314,953
Disposals (102,381 )
At 31 July 2024 849,122
DEPRECIATION
At 1 August 2023 124,247
Charge for year 60,679
Eliminated on disposal (17,364 )
At 31 July 2024 167,562
NET BOOK VALUE
At 31 July 2024 681,560
At 31 July 2023 512,303

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,000 4,000
Other debtors 135,970 53,092
139,970 57,092

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 70,184 55,329
Hire purchase contracts 187,836 145,606
Trade creditors 20,578 5,665
Taxation and social security 52,333 33,024
Other creditors 22,354 26,766
353,285 266,390

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 122,693 47,014
Hire purchase contracts 243,963 164,361
366,656 211,375

4 PAWS MOBILE SPA LIMITED (REGISTERED NUMBER: 08261043)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Ms J A Tidy and N W H Bramwell
Balance outstanding at start of year 33,592 (5,524 )
Amounts advanced 148,777 149,156
Amounts repaid (111,276 ) (110,040 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 71,093 33,592

Interest was charged on the overdrawn balance at a rate of 2.25% per annum to the end of July 2024. Interest totalled £946 in the financial year. The loan was repaid within nine months following the financial year end.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms J A Tidy.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
4 PAWS MOBILE SPA LIMITED

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 Balance Sheet. 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 4 Paws Mobile Spa Limited for the year ended 31 July 2024 which comprise the Income Statement, Balance Sheet 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 4 Paws Mobile Spa Limited, 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 4 Paws Mobile Spa Limited and state those matters that we have agreed to state to the Board of Directors of 4 Paws Mobile Spa Limited, 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 4 Paws Mobile Spa Limited 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 4 Paws Mobile Spa Limited. You consider that 4 Paws Mobile Spa Limited 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 4 Paws Mobile Spa Limited. 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.






LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG


27 August 2025