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Registered number: 09255331
Barnsley Hot Tubs Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
DEB Chartered Accountants
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr Shaun Pickles
Mrs Rodalyn Pickles
Company Number 09255331
Registered Office 19 Middlewoods Way
Wharncliffe Business Park
Carlton
Barnsley
S71 3HR
Business 424 Carlton Road
Carlton
Barnsley
South Yorkshire
S71 3HX
Accountants DEB Chartered Accountants
19 Middlewoods Way
Carlton
Barnsley
South Yorkshire
S71 3HR
Page 1
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Balance Sheet
Registered number: 09255331
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,685 18,246
13,685 18,246
CURRENT ASSETS
Stocks 5 245,000 250,000
Debtors 6 13,076 15,634
258,076 265,634
Creditors: Amounts Falling Due Within One Year 7 (431,519 ) (366,936 )
NET CURRENT ASSETS (LIABILITIES) (173,443 ) (101,302 )
TOTAL ASSETS LESS CURRENT LIABILITIES (159,758 ) (83,056 )
Creditors: Amounts Falling Due After More Than One Year 8 - (1,945 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,657 ) (3,009 )
NET LIABILITIES (162,415 ) (88,010 )
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account (162,419 ) (88,014 )
SHAREHOLDERS' FUNDS (162,415) (88,010)
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For the year ending 31 October 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.
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
Mrs Rodalyn Pickles
Director
05/05/2026
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Barnsley Hot Tubs Limited Registered number 09255331 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Equipment 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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 year 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 asset reflects 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Equipment Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 932 28,813 36,315 66,060
As at 31 October 2025 932 28,813 36,315 66,060
Depreciation
As at 1 November 2024 539 25,050 22,225 47,814
Provided during the period 98 941 3,522 4,561
As at 31 October 2025 637 25,991 25,747 52,375
Net Book Value
As at 31 October 2025 295 2,822 10,568 13,685
As at 1 November 2024 393 3,763 14,090 18,246
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2025 2024
£ £
Stock 245,000 250,000
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 875 3,433
Other Debtors - Rent Deposit 12,201 12,201
13,076 15,634
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,301 11,301
Trade creditors - 2
Bank loans and overdrafts 37,770 30,204
Corporation tax 401 401
PAYE Control 81 112
VAT control 362 551
Accruals and deferred income 1,750 7,500
Directors' loan accounts 379,854 316,865
431,519 366,936
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank Loan - 1,945
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,301 11,301
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 21,997 -
Later than one year and not later than five years - 89,320
21,997 89,320
12. Related Party Transactions
The company is controlled by Mr S Pickles and Mrs R Pickles, directors and shareholders of the company.
The balance on the directors' loan account at 31st October 2025 was £379,854 (2024- £316,865) due from the company.
Directors have personally guaranteed the overdraft facility of £49,000.
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