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Registration number: 12639903

Prepared for the registrar
SPA Holdings (Gloucester) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

SPA Holdings (Gloucester) Limited

Contents

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

SPA Holdings (Gloucester) Limited

Company Information

Directors | C E Morrison R H New T E Morrison D J New

Company secretary | R H New

Registered office | Centaur House 228 Painswick Road Gloucester GL4 4PH

Accountants | Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

SPA Holdings (Gloucester) Limited

(Registration number: 12639903)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 1,500,450 | 1,500,450
Creditors: Amounts falling due within one year | 5 | - | (311)
Net assets |  | 1,500,450 | 1,500,139
Capital and reserves |  |  |
Called up share capital | 6 | 450 | 450
Retained earnings |  | 1,500,000 | 1,499,689
Shareholders' funds |  | 1,500,450 | 1,500,139

For the financial 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.

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; 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.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:

C E Morrison
Director

R H New
Company secretary and director

SPA Holdings (Gloucester) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 1 | General information

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

The address of its registered office is:
Centaur House
228 Painswick Road
Gloucester
GL4 4PH

| 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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Going concern

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Contingent consideration is included as cost to the extent that payment is probable and the amount of the payment can be measured reliably; such amounts are adjusted in subsequent years where changes to the amounts estimated arise.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

SPA Holdings (Gloucester) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

| 3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was as follows:

| 2026 No. | 2025 No.
Average number of employees | 4 | 4

SPA Holdings (Gloucester) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 1,500,450 | 1,500,450

Subsidiaries | £
Cost
At 1 April 2025 | 1,500,450
Provision
Carrying amount
At 31 March 2026 | 1,500,450
At 31 March 2025 | 1,500,450

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
SPA Veterinary Services Limited | England |
Ordinary shares
100%
100%

Subsidiary undertakings
SPA Veterinary Services Limited The principal activity of SPA Veterinary Services Limited is the provision of veterinary services.

| 5 | Creditors

| 2026 £ | 2025 £
Due within one year |  |
Other creditors | - | 311

SPA Holdings (Gloucester) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

| 6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary B shares of £0.01 each | 1 | 0.01 | 1 | 0.01
Ordinary D shares of £0.01 each | 15,001 | 150.01 | 15,001 | 150.01
Ordinary F shares of £0.01 each | 15,001 | 150.01 | 15,001 | 150.01
Ordinary G shares of £0.01 each | 7,501 | 75.01 | 7,501 | 75.01
Ordinary H shares of £0.01 each | 7,501 | 75.01 | 7,501 | 75.01
| 45,005 | 450 | 45,005 | 450

The different classes of shares referred to above carry separate rights to dividends, but in all other significant respects rank pari passu, other than the Ordinary B share which has no voting rights and a defined right to participate in a distribution of assets upon a winding up.

| 7 | Related party transactions

Summary of transactions with subsidiaries

SPA Veterinary Services Limited
At the balance sheet date the company owed £nil (2025 - £311) to SPA Veterinary Services Limited, a subsidiary of the company. This amount is included in other creditors. No interest is charged and there are no fixed repayment terms.