Hot Tub Assist Ltd


Directors	Andrew Kier Elliot
	Peter John Martin
	Matthew James John Middleton
	Richard Martin Woodington


Registered Address	1st Floor 11 Freeport Office Village
	Century Drive
	Braintree
	CM77 8YG


Registered Number	06766519 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		157,833		162,754
			157,833		162,754
Current assets
Stocks	4	126,450		121,372
Debtors	5	239,986		230,683
Cash at bank and on hand		495,251		492,381
		861,687		844,436
Creditors amounts falling due within one year	6	(227,338)		(192,233)
Net current assets (liabilities)			634,349		652,203
Total assets less current liabilities			792,182		814,957
Creditors amounts falling due after one year	7		(32,637)		(26,265)
Provisions for liabilities	9		(39,458)		(40,689)
Net assets			720,087		748,003
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			719,087		747,003
Shareholders' funds			720,087		748,003

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2025, and are signed on its behalf by:

Matthew James John Middleton
Director
Registered Company No. 06766519

Hot Tub Assist Ltd

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	15
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	25		25

3.	Tangible fixed assets

	Land & buildings	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	10,535	357,377	19,385	387,297
Additions	-	47,621	1,501	49,122
Disposals	(1,600)	(48,667)	(6,027)	(56,294)
At 31 December 24	8,935	356,331	14,859	380,125
Depreciation and impairment
At 01 January 24	4,840	207,421	12,282	224,543
Charge for year	854	43,304	2,015	46,173
On disposals	(1,423)	(42,083)	(4,918)	(48,424)
At 31 December 24	4,271	208,642	9,379	222,292
Net book value
At 31 December 24	4,664	147,689	5,480	157,833
At 31 December 23	5,695	149,956	7,103	162,754

4.	Stocks

	2024	2023
	£	£
Other stocks	126,450	121,372
Total	126,450	121,372

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	96,481	90,065
Other debtors	129,941	126,581
Prepayments and accrued income	13,564	14,037
Total	239,986	230,683

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	91,207	55,370
Bank borrowings and overdrafts	10,000	10,000
Taxation and social security	70,661	70,083
Finance lease and HP contracts	24,993	14,152
Other creditors	16,665	31,048
Accrued liabilities and deferred income	13,812	11,580
Total	227,338	192,233


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	4,167	14,167
Other creditors	28,470	12,098
Total	32,637	26,265

8.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	53,463		26,250

9.	Provisions for liabilities

	2024	2023
	£	£
Net deferred tax liability (asset)	39,458	40,689
Total	39,458	40,689

10.	Directors advances, credits and guarantees
	During the year the following advances and credits were made to directors, Director 1 advances £30,389 (2023 £42,036) credits £31,431 (2023 £33,500), year end balance (£3,483) (2023 (£2,441)). Director 2 advances £33,809 (2023 £32,629) credits £28,500 (2023 £33,500), year end balance (£3,809) (2023 (£9,118)). Director 3 advances £31,888 (2023 £31,038) credits £28,500 (2023 £33,500), year end balance (£3,855) (2023 (£7,243)). Director 4 advances £32,007 (2023 £41,272) credits £28,500 (2023 £33,500), year end balance £5,234 (2023 £1,727).

10.

Directors advances, credits and guarantees

During the year the following advances and credits were made to directors, 
Director 1 advances £30,389 (2023 £42,036) credits £31,431 (2023 £33,500), year end balance (£3,483) (2023 (£2,441)).
Director 2 advances £33,809 (2023 £32,629) credits £28,500 (2023 £33,500), year end balance (£3,809) (2023 (£9,118)).
Director 3 advances £31,888 (2023 £31,038) credits £28,500 (2023 £33,500), year end balance (£3,855) (2023 (£7,243)).
Director 4 advances £32,007 (2023 £41,272) credits £28,500 (2023 £33,500), year end balance £5,234 (2023 £1,727).