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Registered number: 05971279 SPA HEALTHCARE (UK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
SPA HEALTHCARE (UK) LIMITED REGISTERED NUMBER: 05971279 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 31 August |  | 28 February
|  | 2025 |  | 2025
|  | £ |  | £
Fixed assets |  | 307,581 |  | 314,973
Current assets | 106,712 |  | 114,455 |
Creditors: amounts falling due within one year | (232,677) |  | (225,997) |
Net current liabilities |  | (125,965) |  | (111,542)
Total assets less current liabilities |  | 181,616 |  | 203,431
Creditors: amounts falling due after more than one year |  | (188,287) |  | (204,426)
Net liabilities |  | (6,671) |  | (995)
Capital and reserves |  | (6,671) |  | (995)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 April 2026.
Mr A K Kalia
Director
The notes on pages 2 to 7 form part of these financial statements. Page 1
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
Spa Healthcare (UK) Limited is a private company, limited by share capital, incorporated in England and Wales under registration number: 05971279. The address of registered office is 550 Uxbridge Road, Pinner, Middlesex, HA5 3LX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the assumption that the company will have the continued financial support of the shareholders. The shareholders of the company have sufficient resources to finance the company as and when the need arises. The financial statements have been prepared on a going concern basis which is dependent on the financial support of the shareholders to ensure that the company will continue in operational existence for the foreseeable future. Page 2
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Goodwill | - | 10% | straight line
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line/reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2.5% straight line
|  |  |  | Fixtures, fittings & equipment | - | 25% reducing balance
|  |  |  | Delivery vehicle | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the period was 5 (2025 - 5).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 March 2025 | 305,370
| At 31 August 2025 | 305,370
| Amortisation |
| At 1 March 2025 | 305,370
| At 31 August 2025 | 305,370
| Net book value |
| At 31 August 2025 | -
| At 28 February 2025 | -
Page 5
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Freehold land and building | Fixtures, fittings & equipment | Delivery vehicle | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 March 2025 | 454,862 | 25,102 | 37,964 | 517,928
| At 31 August 2025 | 454,862 | 25,102 | 37,964 | 517,928
| Depreciation |  |  |  |
| At 1 March 2025 | 153,539 | 20,461 | 28,955 | 202,955
| Charge for the period on owned assets | 5,686 | 580 | 1,126 | 7,392
| At 31 August 2025 | 159,225 | 21,041 | 30,081 | 210,347
| Net book value |  |  |  |
| At 31 August 2025 | 295,637 | 4,061 | 7,883 | 307,581
| At 28 February 2025 | 301,323 | 4,641 | 9,009 | 314,973
6. | Debtors
|  |  |  |  | 31 August | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Trade debtors | 59,697 | 49,917
| VAT repayable | 7,171 | 7,325
| Oher debtors | 418 | 7,748
| Prepayments and accrued income | 3,853 | 3,053
|  | 71,139 | 68,043
Page 6
SPA HEALTHCARE (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 August | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Bank overdraft | 17,414 | 14,306
| Bank loans | 49,158 | 49,158
| Other creditors | 24,913 | 14,189
| Trade creditors | 85,836 | 86,160
| Corporation tax | 4,170 | 3,767
| Other taxation and social security | 416 | 346
| Directors loan account | 48,764 | 57,805
| Accruals and deferred income | 2,006 | 266
|  | 232,677 | 225,997
| Bank loan of £44,038 (28 February 2025 - £44,038) is secured by fixed and floating charge over the assets of the company and £5,120 (28 February 2025 - £5,120) is unsecured bounce back loan.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 August | 28 February
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Bank loans | 188,287 | 204,426
|  | 188,287 | 204,426
| Bank loan of £171,613 (28 February 2025 - £185,605) is secured by fixed and floating charge over the assets of the company and £16,674 (28 February 2025 - £18,822) is unsecured bounce back loan.
9. | Controlling party
The company is under the control by Linton Village Pharmacy Limited, by virtue of the fact that it owns 100% of the issued share capital of the company.
Page 7