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Registered Number: 08457539
England and Wales
SHOWERS PASS UK LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Showers Pass UK Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 15,790
Investments | 4 | 10,578 |  | 10,578
|  | 10,578 |  | 26,368
Current assets |  |  |
Debtors | 5 | 4,297 |  | 12,066
Cash at bank and in hand |  | 117,950 |  | 83,636
|  | 122,247 |  | 95,702
Creditors: amount falling due within one year | 6 | (46,866) |  | (46,783)
Net current assets |  | 75,381 |  | 48,919
Total assets less current liabilities |  | 85,959 |  | 75,287
Net assets |  | 85,959 |  | 75,287
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 85,859 |  | 75,187
Shareholders' funds |  | 85,959 |  | 75,287
For the year ended 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 13 July 2026 and were signed on its behalf by:
------------------------------- Christopher Kyle Ranson Director
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Showers Pass UK Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Showers Pass UK Limited is a private company, limited by shares, registered in England and Wales, registration number 08457539, registration address Unit 323 South Shields Business Works, Henry Robson Way, South Sheilds, NE33 1RF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under going concern and the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, 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. 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25 Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 January 2025 | 5,536 |  | 5,536
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 5,536 |  | 5,536
Depreciation
At 01 January 2025 | 5,536 |  | 5,536
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 5,536 |  | 5,536
Net book values
Closing balance as at 31 December 2025 | - |  | -
Opening balance as at 01 January 2025 | - |  | -
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | - |  | -
Additions | 10,578 |  | 10,578
Disposals | - |  | -
At 31 December 2025 | 10,578 |  | 10,578
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 4,297 |  | 3,354
Other Debtors | 0 |  | 8,712
| 4,297 |  | 12,066
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,892 |  | 2,302
Amounts Owed to Group Undertakings | 9,812 |  | 17,278
Corporation Tax | 0 |  | 6,298
PAYE & Social Security | 1,903 |  | 808
Other Creditors | 11,402 |  | 12,433
Directors' Current Accounts | 7,745 |  | 0
VAT | 14,112 |  | 7,664
| 46,866 |  | 46,783
7. | Directors advances, credits and guarantees Included in creditors: amounts due within one year, are amounts owed to the Director of £7745 (2024 - £Nil).
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