Company Registration No. 05055952 (England and Wales)
The Brighton Pet Spa Ltd
Unaudited accounts
for the year ended 31 March 2025
The Brighton Pet Spa Ltd
Unaudited accounts
Contents
The Brighton Pet Spa Ltd
Company Information
for the year ended 31 March 2025
Directors
K Thomas
C Warwick
Company Number
05055952 (England and Wales)
Registered Office
168 LEWES ROAD
BRIGHTON
EAST SUSSEX
BN2 3LD
The Brighton Pet Spa Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
30,480
24,073
Creditors: amounts falling due within one year
(7,338)
(6,012)
Net current assets
23,592
18,511
Called up share capital
2
2
Profit and loss account
23,590
18,509
Shareholders' funds
23,592
18,511
For the 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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by
C Warwick
Director
Company Registration No. 05055952
The Brighton Pet Spa Ltd
Notes to the Accounts
for the year ended 31 March 2025
The Brighton Pet Spa Ltd is a private company, limited by shares, registered in England and Wales, registration number 05055952. The registered office is 168 LEWES ROAD, BRIGHTON, EAST SUSSEX, BN2 3LD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. Turnover is recognised at the point the service is provided or goods sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost and 15% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company only has financial instruments which are classified as basic financial instruments.
Short-term creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.
The Brighton Pet Spa Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
6,495
7,472
13,967
At 31 March 2025
6,495
7,472
13,967
At 1 April 2024
6,495
7,472
13,967
At 31 March 2025
6,495
7,472
13,967
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,630
1,611
Loans from directors
3,491
3,440
6
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,800
7,800
7
Transactions with related parties
During the year, the company paid expenses on behalf of C Warwick, a director of the company, totalling £509. The director withdrew funds totalling £1,440 and received dividends totalling £2,000. At the Balance Sheet date the company owed the director £1,491 (2024 - £1,440).
During the year, K Thomas, a director of the company, withdrew funds totalling £2,000 and received dividends totalling £2,000. At the Balance Sheet date the company owed the director £2,000 (2024 - £2,000).
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).