Company registration number 11309435 (England and Wales)
ABILITY BATHE (DEVON) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ABILITY BATHE (DEVON) LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
ABILITY BATHE (DEVON) LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
39,291
48,867
Current assets
Debtors
223,390
203,716
Cash at bank and in hand
7,039
17,358
230,429
221,074
Creditors: amounts falling due within one year
(199,582)
(216,576)
Net current assets
30,847
4,498
Total assets less current liabilities
70,138
53,365
Creditors: amounts falling due after more than one year
(57,377)
(40,808)
Provisions for liabilities
(9,823)
(9,285)
Net assets
2,938
3,272
Capital and reserves
Called up share capital
5
118
112
Profit and loss reserves
2,820
3,160
Total equity
2,938
3,272
ABILITY BATHE (DEVON) LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
A Ward
Director
Company registration number 11309435 (England and Wales)
ABILITY BATHE (DEVON) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Ability Bathe (Devon) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is .

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of V AT. Turnover is recognised upon the provision of goods and services.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Reducing balance
Motor vehicles
25% Reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ABILITY BATHE (DEVON) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
50,891
55,311
Adjustments in respect of prior periods
1,189
-
0
Total current tax
52,080
55,311
Deferred tax
Origination and reversal of timing differences
538
(3,095)
Total tax charge
52,618
52,216
ABILITY BATHE (DEVON) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024
-
0
93,014
93,014
Additions
2,990
-
0
2,990
At 31 March 2025
2,990
93,014
96,004
Depreciation and impairment
At 1 April 2024
-
0
44,147
44,147
Depreciation charged in the year
349
12,217
12,566
At 31 March 2025
349
56,364
56,713
Carrying amount
At 31 March 2025
2,641
36,650
39,291
At 31 March 2024
-
0
48,867
48,867
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
100
100
100
100
B Ordinary shares of £1 each
12
9
12
9
C Ordinary shares of £1 each
6
3
6
3
118
112
118
112
6
Parent company

The parent company is Ability Bathe Holdings Limited and its registered office is Unit 1A Empire House, Mulcture Hall Road, HX1 1SB.

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