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REGISTERED NUMBER: 04189772 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Spa Building Services Ltd

Spa Building Services Ltd (Registered number: 04189772)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

Spa Building Services Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: G Mouser
M A Purdy





REGISTERED OFFICE: 214 Bridge Road
Horbury Bridge
Wakefield
West Yorkshire
WF4 5PP





REGISTERED NUMBER: 04189772 (England and Wales)





ACCOUNTANTS: Strafforths
Chartered Certified Accountants
103 Haugh Green
Upper Haugh
Rotherham
South Yorkshire
S62 7FB

Spa Building Services Ltd (Registered number: 04189772)

Abridged Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 22,164 24,623

CURRENT ASSETS
Stocks 50,458 8,708
Debtors 782,270 736,894
Cash at bank and in hand 68,904 89,863
901,632 835,465
CREDITORS
Amounts falling due within one year 216,179 207,775
NET CURRENT ASSETS 685,453 627,690
TOTAL ASSETS LESS CURRENT LIABILITIES 707,617 652,313

CREDITORS
Amounts falling due after more than one year (3,334 ) (13,334 )

PROVISIONS FOR LIABILITIES 5 (5,541 ) (6,156 )
NET ASSETS 698,742 632,823

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 7 698,642 632,723
SHAREHOLDERS' FUNDS 698,742 632,823

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 August 2025 and were signed on its behalf by:



G Mouser - Director


Spa Building Services Ltd (Registered number: 04189772)

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

1. STATUTORY INFORMATION

Spa Building Services 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
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 & machinery etc - 33% on cost, 20% on cost and 15% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase & 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 & 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 6 (2024 - 6 ) .

Spa Building Services Ltd (Registered number: 04189772)

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 63,212
Additions 3,447
At 31 March 2025 66,659
DEPRECIATION
At 1 April 2024 38,589
Charge for year 5,906
At 31 March 2025 44,495
NET BOOK VALUE
At 31 March 2025 22,164
At 31 March 2024 24,623

5. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax
Accelerated capital allowances 5,541 6,156

Deferred
tax
£   
Balance at 1 April 2024 6,156
Credit to Income Statement during year (615 )
Balance at 31 March 2025 5,541

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary £1 100 100

7. RESERVES
Retained
earnings
£   

At 1 April 2024 632,723
Profit for the year 65,919
At 31 March 2025 698,642

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Mouser and M A Purdy..

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Spa Building Services 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 Balance Sheet. Readers are cautioned that the Abridged 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 Spa Building Services Ltd for the year ended 31 March 2025 which comprise the Abridged Income Statement, Abridged 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 http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Spa Building Services 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 Spa Building Services Ltd and state those matters that we have agreed to state to the Board of Directors of Spa Building Services 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/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

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 Spa Building Services 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 Spa Building Services Ltd. You consider that Spa Building Services 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 Spa Building Services 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.






Strafforths
Chartered Certified Accountants
103 Haugh Green
Upper Haugh
Rotherham
South Yorkshire
S62 7FB


26 August 2025