Company Registration No. 15666454 (England and Wales)
Spa Trees Limited
Unaudited accounts
for the year ended 31 March 2026
Spa Trees Limited
Unaudited accounts
Contents
Spa Trees Limited
Company Information
for the year ended 31 March 2026
Director
Riupert Wilkinson
Company Number
15666454 (England and Wales)
Registered Office
7 Victoria Retreat
Cheltenham
Gloucestershire
GL50 2XP
England
Accountants
Louise Newman and co Ltd
2 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL
Spa Trees Limited
Statement of financial position
as at 31 March 2026
Tangible assets
10,502
8,850
Cash at bank and in hand
13,223
12,960
Creditors: amounts falling due within one year
(14,920)
(15,971)
Net current (liabilities)/assets
(766)
3,832
Profit and loss account
9,736
12,682
Shareholders' funds
9,736
12,682
For the year ending 31 March 2026 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 May 2026 and were signed on its behalf by
Riupert Wilkinson
Director
Company Registration No. 15666454
Spa Trees Limited
Notes to the Accounts
for the year ended 31 March 2026
Spa Trees Limited is a private company, limited by shares, registered in England and Wales, registration number 15666454. The registered office is 7 Victoria Retreat, Cheltenham, Gloucestershire, GL50 2XP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% freducing balance
Motor vehicles
8& Reducing Balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2025
8,831
11,991
20,822
At 31 March 2026
12,831
11,991
24,822
At 1 April 2025
5,050
6,922
11,972
Charge for the year
1,436
912
2,348
At 31 March 2026
6,486
7,834
14,320
At 31 March 2026
6,345
4,157
10,502
At 31 March 2025
3,781
5,069
8,850
Spa Trees Limited
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Amounts falling due after more than one year
Accrued income and prepayments
430
363
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
4,333
-
Taxes and social security
7,055
9,002
Accrued preference dividends
1,150
900
Loans from directors
-
143
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).