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REGISTERED NUMBER: 11137452 (England and Wales)


















REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SPA SASH JOINERY LIMITED
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


SPA SASH JOINERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTORS: D L Durston
R E Westhead





REGISTERED OFFICE: Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA





REGISTERED NUMBER: 11137452 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA
Page 1
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 JANUARY 2026


The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of carpentry and joinery manufacturing.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

D L Durston
R E Westhead

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





D L Durston - Director


13 July 2026

Page 2
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,319 25,005

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 5 47,600 33,781
Cash at bank 35,103 37,563
83,703 72,344
CREDITORS
Amounts falling due within one year 6 59,944 42,536
NET CURRENT ASSETS 23,759 29,808
TOTAL ASSETS LESS CURRENT
LIABILITIES
48,078
54,813

PROVISIONS FOR LIABILITIES 5,965 5,037
NET ASSETS 42,113 49,776

CAPITAL AND RESERVES
Called up and paid share capital 100 100
Retained earnings 42,013 49,676
42,113 49,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 3 continued...
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

BALANCE SHEET - continued
31 JANUARY 2026


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:




D L Durston - Director



R E Westhead - Director


The notes form part of these financial statements

Page 4
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

Spa Sash Joinery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tools and equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 5 continued...
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025 49,027
Additions 7,420
At 31 January 2026 56,447
DEPRECIATION
At 1 February 2025 24,022
Charge for year 8,106
At 31 January 2026 32,128
NET BOOK VALUE
At 31 January 2026 24,319
At 31 January 2025 25,005

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 38,964 24,336
Other debtors 8,636 9,445
47,600 33,781

Page 6 continued...
SPA SASH JOINERY LIMITED (REGISTERED NUMBER: 11137452)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors 8,691 12,685
Taxation and social security 44,471 23,144
Other creditors 6,782 6,707
59,944 42,536

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors operated loans with the company with no fixed terms of repayment or interest. Amounts advanced during the year were £5,271 (2025 - £5,895) and repayments during the year were £5,895 (2025 - £6,525). At the year end the amount owing to the company was £5,271 (2025 - £5,895).

Page 7