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Registered number: 10006195
Suffolk Hot Tubs Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Integrity Tax & Accountancy Solutions Limited
Suffolk Hot Tubs Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Suffolk Hot Tubs Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 10006195

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 416 |  | 6,402
|  |  | 416 |  | 6,402
CURRENT ASSETS
Debtors | 5 | 16,567 |  | 4,301 |
Cash at bank and in hand |  | 1,631 |  | 3,234 |
|  | 18,198 |  | 7,535 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,621 ) |  | (11,531 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,577 |  | (3,996 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,993 |  | 2,406
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (104 ) |  | (1,601 )
NET ASSETS |  |  | 3,889 |  | 805
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 3,888 |  | 804
SHAREHOLDERS' FUNDS |  |  | 3,889 |  | 805

Page 1
Page 2
Suffolk Hot Tubs Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Brown Director
19/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Suffolk Hot Tubs Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Suffolk Hot Tubs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10006195 . The registered office is 6 Riby Road, Felixstowe, IP11 7QB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 3 Years on Cost

2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the
instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying
impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event
occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current
carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Page 3
Page 4
Suffolk Hot Tubs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 3,119 | 23,578 | 1,032 | 27,729
Disposals | - | (23,578 ) | - | (23,578 )
As at 30 June 2025 | 3,119 | - | 1,032 | 4,151
Depreciation
As at 1 July 2024 | 2,564 | 17,914 | 849 | 21,327
Provided during the period | 139 | - | 183 | 322
Disposals | - | (17,914 ) | - | (17,914 )
As at 30 June 2025 | 2,703 | - | 1,032 | 3,735
Net Book Value
As at 30 June 2025 | 416 | - | - | 416
As at 1 July 2024 | 555 | 5,664 | 183 | 6,402

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 82 |  | 1,300
Amounts owed by participating interests | 16,485 |  | 2,335
Other debtors | - |  | 666
| 16,567 |  | 4,301

Page 4
Page 5
Suffolk Hot Tubs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 9,983 |  | 10,263
Taxation and social security | 4,638 |  | 1,268
| 14,621 |  | 11,531

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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