REGISTERED NUMBER: 10469698 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

KuBu Spa (Henley) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P M Hill

Mrs C Hill

REGISTERED OFFICE:

72 Broadway

Didcot

Oxfordshire

OX11 8AE

REGISTERED NUMBER:

10469698 (England and Wales)

ACCOUNTANTS:

K P Cox Accounting Ltd

20 Wynton Close

Didcot

Oxfordshire

OX11 6FG

FIXED ASSETS

Intangible assets

4

26,000

38,000

Tangible assets

5

46,132

35,165

72,132

73,165

CURRENT ASSETS

Debtors

6

10,763

11,164

Cash at bank and in hand

1,930

9,037

12,693

20,201

CREDITORS

Amounts falling due within one year

7

27,893

30,085

NET CURRENT LIABILITIES

(15,200

)

(9,884

)

TOTAL ASSETS LESS CURRENT LIABILITIES

56,932

63,281

CREDITORS

Amounts falling due after more than one year

8

12,250

22,500

NET ASSETS

44,682

40,781

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

44,482

40,581

SHAREHOLDERS' FUNDS

44,682

40,781

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

P M Hill - Director

1.	STATUTORY INFORMATION

KuBu Spa (Henley) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Taxation

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

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

120,000

AMORTISATION

At 1 June 2024

82,000

Charge for year

12,000

At 31 May 2025

94,000

NET BOOK VALUE

At 31 May 2025

26,000

At 31 May 2024

38,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

74,363

Additions

22,499

At 31 May 2025

96,862

DEPRECIATION

At 1 June 2024

39,198

Charge for year

11,532

At 31 May 2025

50,730

NET BOOK VALUE

At 31 May 2025

46,132

At 31 May 2024

35,165

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

763

1,164

Other debtors

10,000

10,000

10,763

11,164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

3,369

8,423

Trade creditors

10,450

1,824

Taxation and social security

13,191

18,823

Other creditors

883

1,015

27,893

30,085

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

12,250

22,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

50

A Ordinary

£1

50

50

50

B Ordinary

£1

50

50

200

200

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Hill & Mrs C Hill.