REGISTERED NUMBER: 09465081 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Grafton Spa & Wellness Ltd

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Ms G L East

SECRETARY:

A D East

REGISTERED OFFICE:

Wakefield Lodge Estate

Potterspury

Towcester

Northamptonshire

NN12 7QX

REGISTERED NUMBER:

09465081 (England and Wales)

ACCOUNTANTS:

Facts and Figures

P O Box 583

Maids Moreton

Buckingham

Buckinghamshire

MK18 1TQ

The director presents her report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of running a Health Spa

DIRECTOR

Ms G L East held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Ms G L East - Director

18 December 2025

TURNOVER

84,183

96,465

Cost of sales

(7,891

)

(9,728

)

GROSS PROFIT

76,292

86,737

Administrative expenses

(83,709

)

(82,966

)

(7,417

)

3,771

Other operating income

5,485

-

OPERATING (LOSS)/PROFIT

4

(1,932

)

3,771

Interest payable and similar expenses

(300

)

(303

)

(LOSS)/PROFIT BEFORE TAXATION

(2,232

)

3,468

Tax on (loss)/profit

-

(255

)

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(2,232

)

3,213

Retained earnings at beginning of year

(118,816

)

(122,029

)

RETAINED EARNINGS AT END OF YEAR

(121,048

)

(118,816

)

FIXED ASSETS

Tangible assets

6

11,180

14,907

CURRENT ASSETS

Debtors

7

1,455

-

Cash at bank and in hand

955

294

2,410

294

CREDITORS

Amounts falling due within one year

8

(134,637

)

(134,016

)

NET CURRENT LIABILITIES

(132,227

)

(133,722

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(121,047

)

(118,815

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(121,048

)

(118,816

)

(121,047

)

(118,815

)

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 director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

Ms G L East - Director

1.	STATUTORY INFORMATION

Grafton Spa & Wellness 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

3,727

5,018

5.	RELATED PARTY TRANSACTIONS

In Other Creditors is an amount of £41,179 (2024 £38,641) due from Just 4 You Hairdressers a business also owned by Ms East and an amount of £13,097 (2024 £1,685) due from SKNFLUENCE Lifted a business also owned by Ms East.

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

135,315

DEPRECIATION

At 1 April 2024

120,408

Charge for year

3,727

At 31 March 2025

124,135

NET BOOK VALUE

At 31 March 2025

11,180

At 31 March 2024

14,907

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

1,455

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,214

12,539

Trade creditors

24,537

20,286

Taxation and social security

(8

)

(104

)

Other creditors

99,894

101,295

134,637

134,016