Registration number: 05716117

Wessex Spas Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Wessex Spas Limited

Company Information

Director

R C Bendall

Company secretary

C Bendall

Registered office

50a Willis Way Fleets Lane Industrial Estate Poole Dorset BH15 3SY

Accountants

Addicus Plus Limited Chartered Certified Accountants4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Wessex Spas Limited

(Registration number: 05716117)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	6,694	8,510
Current assets
Stocks	5	90,000	90,000
Debtors	6	6,211	5,497
Cash at bank and in hand		22,812	810
		119,023	96,307
Creditors: Amounts falling due within one year	7	(97,058)	(60,786)
Net current assets		21,965	35,521
Total assets less current liabilities		28,659	44,031
Creditors: Amounts falling due after more than one year	7	(16,401)	(20,337)
Provisions for liabilities		(1,272)	(1,617)
Net assets		10,986	22,077
Capital and reserves
Called up share capital		100	100
Retained earnings		10,886	21,977
Shareholders' funds		10,986	22,077

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

Wessex Spas Limited

(Registration number: 05716117)
Balance Sheet as at 31 March 2025

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 December 2025
 

R C Bendall Director

Wessex Spas Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
50a Willis Way
Fleets Lane Industrial Estate
Poole
Dorset
BH15 3SY

These financial statements were authorised for issue by the director on 3 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Wessex Spas Limited

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Wessex Spas Limited

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	45,679	45,679
Additions	423	423
At 31 March 2025	46,102	46,102
Depreciation
At 1 April 2024	37,169	37,169
Charge for the year	2,239	2,239
At 31 March 2025	39,408	39,408
Carrying amount
At 31 March 2025	6,694	6,694
At 31 March 2024	8,510	8,510

5

Stocks

	2025 £	2024 £
Other inventories	90,000	90,000

Wessex Spas Limited

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

6

Debtors

	2025 £	2024 £
Other debtors	6,211	5,497
	6,211	5,497

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	3,936	3,936
Trade creditors		22,548	6,199
Taxation and social security		54,998	44,379
Accruals and deferred income		4,187	3,860
Other creditors		11,389	2,412
		97,058	60,786

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	16,401	20,337

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	16,401	20,337

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,936	3,936