2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 90,000 90,000 xbrli:pure xbrli:shares iso4217:GBP 05300388 2025-01-01 2025-12-31 05300388 2025-12-31 05300388 2024-12-31 05300388 2024-01-01 2024-12-31 05300388 2024-12-31 05300388 2023-12-31 05300388 core:NetGoodwill 2025-01-01 2025-12-31 05300388 core:FurnitureFittings 2025-01-01 2025-12-31 05300388 core:MotorVehicles 2025-01-01 2025-12-31 05300388 bus:Director2 2025-01-01 2025-12-31 05300388 bus:Director3 2025-01-01 2025-12-31 05300388 core:WithinOneYear 2025-12-31 05300388 core:WithinOneYear 2024-12-31 05300388 core:NetGoodwill 2025-12-31 05300388 core:FurnitureFittings 2024-12-31 05300388 core:MotorVehicles 2024-12-31 05300388 core:FurnitureFittings 2025-12-31 05300388 core:MotorVehicles 2025-12-31 05300388 core:AfterOneYear 2024-12-31 05300388 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05300388 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 05300388 core:ShareCapital 2025-12-31 05300388 core:ShareCapital 2024-12-31 05300388 core:RetainedEarningsAccumulatedLosses 2025-12-31 05300388 core:RetainedEarningsAccumulatedLosses 2024-12-31 05300388 core:FurnitureFittings 2024-12-31 05300388 core:MotorVehicles 2024-12-31 05300388 bus:Director2 2024-12-31 05300388 bus:Director2 2023-12-31 05300388 bus:SmallEntities 2025-01-01 2025-12-31 05300388 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05300388 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05300388 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05300388 bus:FullAccounts 2025-01-01 2025-12-31 05300388 core:OfficeEquipment 2025-01-01 2025-12-31 05300388 core:OfficeEquipment 2025-12-31 05300388 core:OfficeEquipment 2024-12-31
COMPANY REGISTRATION NUMBER: 05300388

Sophie's Groom Room & Hydrotherapy Centre Ltd

Filleted Unaudited Financial Statements

31 December 2025

Sophie's Groom Room & Hydrotherapy Centre Ltd

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Sophie's Groom Room & Hydrotherapy Centre Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 7 |  | 8,936 | 11,349

Current assets

Cash at bank and in hand | 9,944 |  | 8,065

Creditors: amounts falling due within one year | 8 | 8,221 |  | 9,230
| ------- |  | -------
Net current assets/(liabilities) |  | 1,723 | ( 1,165)
|  | -------- | --------
Total assets less current liabilities |  | 10,659 | 10,184

Creditors: amounts falling due after more than one year | 9 |  | – | 2,432

Provisions

Taxation including deferred tax |  | 1,698 | 2,156
|  | -------- | --------
Net assets |  | 8,961 | 5,596
|  | -------- | --------

Capital and reserves

Called up share capital |  | 3 | 3
Profit and loss account |  | 8,958 | 5,593
|  | ------- | -------
Shareholders funds |  | 8,961 | 5,596
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Sophie's Groom Room & Hydrotherapy Centre Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Mrs S V Rigby | Mr J A Rigby
Director | Director

Company registration number: 05300388

Sophie's Groom Room & Hydrotherapy Centre Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 245 Chester Road, Helsby, Cheshire, WA6 0AQ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 15% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method .
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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.
Creditors
Short term trade 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Dividends
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

| 2025 | 2024
| £ | £
Equity dividends on ordinary shares | 10,568 | 8,616
| -------- | -------

6. Intangible assets

| Goodwill
| £
Cost |
At 1 January 2025 and 31 December 2025 | 90,000
| --------
Amortisation |
At 1 January 2025 and 31 December 2025 | 90,000
| --------
Carrying amount |
At 31 December 2025 | –
| --------
At 31 December 2024 | –
| --------

7. Tangible assets

| Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 January 2025 and 31 December 2025 | 43,737 | 17,590 | 1,549 | 62,876
| -------- | -------- | ------- | --------
Depreciation |  |  |  |
At 1 January 2025 | 39,514 | 10,478 | 1,535 | 51,527
Charge for the year | 633 | 1,778 | 2 | 2,413
| -------- | -------- | ------- | --------
At 31 December 2025 | 40,147 | 12,256 | 1,537 | 53,940
| -------- | -------- | ------- | --------
Carrying amount |  |  |  |
At 31 December 2025 | 3,590 | 5,334 | 12 | 8,936
| -------- | -------- | ------- | --------
At 31 December 2024 | 4,223 | 7,112 | 14 | 11,349
| -------- | -------- | ------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 624 | 631
Accruals and deferred income | 1,344 | 1,284
Corporation tax | 3,727 | 4,303
Obligations under finance leases and hire purchase contracts | 2,432 | 2,918
Director loan accounts | 94 | 94
| ------- | -------
| 8,221 | 9,230
| ------- | -------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Obligations under finance leases and hire purchase contracts | – | 2,432
| ---- | -------

10. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
Mrs S V Rigby | ( 94) | ( 94)
| ---- | ----

11. Controlling party
The ultimate parent company of Sophie's Groom Room & Hydrotherapy Centre Ltd is Birchdale Property Holdings Ltd, a company incorporated in England and Wales.