Registered No. OC453304 (England and Wales)
Westcountry Spas LLP
Unaudited accounts
for the year ended 31 August 2025
Westcountry Spas LLP
LLP Information
for the year ended 31 August 2025
Designated members
Mrs Jennifer Louise Isaac
Registered Number
OC453304 (England and Wales)
Registered Office
Unit 2
Upcott Business Centre
Pottington Business Park
Barnstaple
EX31 1AT
United Kingdom
Accountants
R O Walters
48 Water Park Road
Bideford
EX39 3RN
Westcountry Spas LLP
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
21,973
Creditors: amounts falling due within one year
(28,880)
Net assets attributable to members
32,681
Loans and other debts due to members
32,681
Loans and other debts due to members
32,681
For the year ending 31 August 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 30 April 2026.
Mr Terry Karczmarz
Designated member
Limited Liability Partnership Registration No. OC453304
Westcountry Spas LLP
Notes to the Accounts
for the year ended 31 August 2025
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
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
12.50% Straight line
Motor vehicles
16.67% Straight line
Fixtures & fittings
12.50% Straight line
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 10 years.
The LLP operates a defined contribution scheme for the benefit of its employees. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Westcountry Spas LLP is a limited liability partnership, incorporated in England and Wales, registration number OC453304. Its registered office is Unit 2, Upcott Business Centre, Pottington Business Park, Barnstaple, EX31 1AT, United Kingdom.
3
Intangible fixed assets
Goodwill
Westcountry Spas LLP
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
835
11,500
976
13,311
Additions
-
4,000
383
4,383
At 31 August 2025
835
15,500
1,359
17,694
At 1 September 2024
312
8,085
366
8,763
Charge for the year
104
2,584
170
2,858
At 31 August 2025
416
10,669
536
11,621
At 31 August 2025
419
4,831
823
6,073
5
Creditors: amounts falling due within one year
2025
Taxes and social security costs
16,429
6
Loans and other debts due to members
2025
Amounts due to members in respect of profits
11,300
Amounts falling due within one year
32,681
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the year the average number of employees was 5.