2025-08-01 2026-07-31 false No description of principal activity Capium Accounts Production 1.1 09705336 2025-08-01 2026-07-31 09705336 bus:AbridgedAccounts 2025-08-01 2026-07-31 09705336 bus:Micro-entities 2025-08-01 2026-07-31 09705336 bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 09705336 bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 09705336 bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 09705336 2025-08-01 2026-07-31 09705336 2026-07-31 09705336 bus:RegisteredOffice 2025-08-01 2026-07-31 09705336 core:WithinOneYear 2026-07-31 09705336 core:AfterOneYear 2026-07-31 09705336 1 2025-08-01 2026-07-31 09705336 bus:Director1 2025-08-01 2026-07-31 09705336 bus:Director1 2026-07-31 09705336 2024-08-01 09705336 bus:LeadAgentIfApplicable 2025-08-01 2026-07-31 09705336 2025-07-31 09705336 core:FurnitureFittings 2025-08-01 2026-07-31 09705336 core:FurnitureFittings 2026-07-31 09705336 core:FurnitureFittings 2025-07-31 09705336 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-07-31 09705336 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-07-31 09705336 core:CostValuation core:Non-currentFinancialInstruments 2026-07-31 09705336 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 09705336 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-07-31 09705336 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-07-31 09705336 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-07-31 09705336 core:Non-currentFinancialInstruments 2026-07-31 09705336 core:Non-currentFinancialInstruments 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 09705336
England and Wales
ORIENTAL SPA THERAPY CO., LTD
Abridged Accounts
Period of accounts Start date: 01 August 2025 End date: 31 July 2026

ORIENTAL SPA THERAPY CO., LTD Contents Page For the year ended 31 July 2026
Balance Sheet | 1

ORIENTAL SPA THERAPY CO., LTD Balance Sheet As at 31 July 2026
|  | 2026
--- | --- | ---
|  | £ | £
Fixed assets |  |  | 628
Current assets |  | 5,489 |
Creditors: amount falling due within one year |  | (3,821) |
Net current assets |  |  | 1,668
Total assets less current liabilities |  |  | 2,296
Net assets |  |  | 2,296
Capital and reserves |  |  | 2,296
NOTES TO THE ACCOUNTS General Information ORIENTAL SPA THERAPY CO., LTD is a private company, limited by shares, registered in England and Wales, registration number 09705336, registration address 55 GEORGE STREET, NEWCASTLE ENGLAND, ST5 1JU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – 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 the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. 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 | 4 Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 August 2025 | 5,028 |  | 5,028
Additions | - |  | -
Disposals | - |  | -
At 31 July 2026 | 5,028 |  | 5,028
Depreciation
At 01 August 2025 | 3,143 |  | 3,143
Charge for year | 1,257 |  | 1,257
On disposals | - |  | -
At 31 July 2026 | 4,400 |  | 4,400
Net book values
Closing balance as at 31 July 2026 | 628 |  | 628
Opening balance as at 01 August 2025 | 1,885 |  | 1,885
3. | Average number of employees Average number of employees during the year was 2.
For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 21 August 2026 and were signed by:
-------------------------------- Meining Huang Director
1