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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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