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Company Registration No. 13646024 (England and Wales)
Highfields Spa Retreat Ltd Unaudited accounts for the year ended 31 December 2025
Highfields Spa Retreat Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Highfields Spa Retreat Ltd Company Information for the year ended 31 December 2025
Director
Kyle James Worster
Company Number
13646024 (England and Wales)
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Highfields Spa Retreat Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
15,306
18,842
Current assets
Debtors
5
24,869
400
Cash at bank and in hand
2,544
2,371
27,413
2,771
Creditors: amounts falling due within one year
6
(1,950)
(52,376)
Net current assets/(liabilities)
25,463
(49,605)
Total assets less current liabilities
40,769
(30,763)
Creditors: amounts falling due after more than one year
7
(40,000)
-
Provisions for liabilities
Deferred tax
(3,827)
(4,711)
Net liabilities
(3,058)
(35,474)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(3,158)
(35,574)
Shareholders' funds
(3,058)
(35,474)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 August 2026 and were signed on its behalf by
Kyle James Worster Director Company Registration No. 13646024
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Highfields Spa Retreat Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Highfields Spa Retreat Ltd is a private company, limited by shares, registered in England and Wales, registration number 13646024.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
6,229
23,973
30,202
Additions
-
250
250
At 31 December 2025
6,229
24,223
30,452
Depreciation
At 1 January 2025
2,701
8,659
11,360
Charge for the year
706
3,080
3,786
At 31 December 2025
3,407
11,739
15,146
Net book value
At 31 December 2025
2,822
12,484
15,306
At 31 December 2024
3,528
15,314
18,842
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Highfields Spa Retreat Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Amounts due from group undertakings etc.
14,100
400
Other debtors
10,769
-
24,869
400
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
-
50,426
Accruals
1,950
1,950
1,950
52,376
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
40,000
-
8
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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