Registration number: 15386912

Aspire Bath Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Aspire Bath Limited

(Registration number: 15386912)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	42,513
Current assets
Debtors	5	3,817	118,777
Cash at bank and in hand		55,869	88,733
		59,686	207,510
Creditors: Amounts falling due within one year	6	(35,084)	(92,051)
Net current assets		24,602	115,459
Total assets less current liabilities		24,602	157,972
Provisions for liabilities		-	(8,077)
Net assets		24,602	149,895
Capital and reserves
Called up share capital		102	102
Retained earnings		24,500	149,793
Shareholders' funds		24,602	149,895

For the financial period ending 30 April 2026 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Aspire Bath Limited

(Registration number: 15386912)
Balance Sheet as at 30 April 2026

Approved and authorised by the Board on 17 June 2026 and signed on its behalf by:
 

......................................... J Jackson Director

......................................... M Hansford Director

......................................... L Dix Director

......................................... E Grist Director

Aspire Bath Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company has decided to stop trading at the 30 April 2026.

The address of its registered office is:
Unit 6
New Rock Industrial Estate
Chilcompton
BATH
BA3 4JE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Aspire Bath Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	20% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Aspire Bath Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 30 April 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4 (2025 - 4).

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	53,141	53,141
Disposals	(53,141)	(53,141)
At 30 April 2026	-	-
Depreciation
At 1 February 2025	10,628	10,628
Eliminated on disposal	(10,628)	(10,628)
At 30 April 2026	-	-
Net book value
At 30 April 2026	-	-
At 31 January 2025	42,513	42,513

5

Debtors

	2026 £	2025 £
Trade debtors	-	91,092
Other debtors	3,817	21,296
Prepayments	-	6,389
	3,817	118,777

Aspire Bath Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2025 to 30 April 2026

6

Creditors

Amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		-	10,696
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	-	10,000
Taxation and social security		13,236	63,209
Accruals and deferred income		3,576	3,146
Loan from directors		18,272	5,000
		35,084	92,051

7	Related party transactions

Summary of transactions with entities with joint control or significant interest

Jackson & Dix Roofing Limited Subcontract labour and materials supplied During the period the company received from the related party £77,564 (2025 - £395,342). At the year end the amount owed by the related party is £ 0. During the period the company also paid the related party £20,343 (2025 - £15,477) for services and materials provided. At the year end the amount owed to the related party is £ 0.