REGISTERED NUMBER: 07534619 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Wellbeing Massage Rochester Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Dernulc

J L Newbury

REGISTERED OFFICE:

118 High Street

Rochester

Kent

ME1 1JT

REGISTERED NUMBER:

07534619 (England and Wales)

ACCOUNTANTS:

Blain Pritchard

Chartered Certified Accountants

29 High Street

Blue Town

SHEERNESS

Kent

ME12 1RN

FIXED ASSETS

Tangible assets

4

395,110

398,020

CURRENT ASSETS

Stocks

3,855

1,680

Debtors

5

800

-

Cash at bank and in hand

27,142

23,641

31,797

25,321

CREDITORS

Amounts falling due within one year

6

114,677

68,144

NET CURRENT LIABILITIES

(82,880

)

(42,823

)

TOTAL ASSETS LESS CURRENT LIABILITIES

312,230

355,197

CREDITORS

Amounts falling due after more than one year

7

(209,870

)

(241,049

)

PROVISIONS FOR LIABILITIES

(20,293

)

(25,488

)

NET ASSETS

82,067

88,660

CAPITAL AND RESERVES

Called up share capital

1,010

1,010

Revaluation reserve

8

81,914

101,951

Retained earnings

(857

)

(14,301

)

SHAREHOLDERS' FUNDS

82,067

88,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th October 2025 and were signed on its behalf by:

S Dernulc - Director

J L Newbury - Director

1.	STATUTORY INFORMATION

Wellbeing Massage Rochester 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 as modified by the revaluation of certain assets.

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 and machinery etc

-

25% on cost and Straight line over 20 years

Depreciation is not provided on freehold property in contravention of F.R.S. 15. Property is maintained in a state of repair such that its estimated residual value at the balance sheet date is not less than its net book value. In the opinion of the directors, any charge for depreciation would not, therefore, be material.

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 Profit and Loss Account, 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 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 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st April 2024

348,000

54,075

402,075

Additions

20,037

-

20,037

Revaluations

(20,037

)

-

(20,037

)

At 31st March 2025

348,000

54,075

402,075

DEPRECIATION

At 1st April 2024

-

4,055

4,055

Charge for year

-

2,910

2,910

At 31st March 2025

-

6,965

6,965

NET BOOK VALUE

At 31st March 2025

348,000

47,110

395,110

At 31st March 2024

348,000

50,020

398,020

Cost or valuation at 31st March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

101,951

-

101,951

Cost

246,049

54,075

300,124

348,000

54,075

402,075

If the freehold land & building had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

246,049

246,049

Freehold land & building was valued on an open market basis on 31st March 2025 by The company directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

800

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,199

23,380

Trade creditors

4,334

25,208

Amounts owed to associates

15,600

-

Taxation and social security

35,282

14,149

Other creditors

33,262

5,407

114,677

68,144

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

209,870

241,049

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

102,839

119,174

8.

RESERVES

Revaluation

reserve

£

At 1st April 2024

101,951

Freehold property

(20,037

)

At 31st March 2025

81,914

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

S Dernulc

Balance outstanding at start of year

-

13,116

Amounts repaid

-

(13,116

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-