Four Paws Hydrotherapy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06661506

Four Paws Hydrotherapy Limited

Filleted Unaudited Financial Statements

30 November 2025

Four Paws Hydrotherapy Limited

Statement of Financial Position

30 November 2025

	30 Nov 25		31 Jul 24
Note	£	£	£

Fixed assets

Tangible assets	6		14,284	36,053

Current assets

Stocks		200	200
Debtors	7	19,304	16,343
Cash at bank and in hand		13,132	1,436
		--------	--------
		32,636	17,979

Creditors: amounts falling due within one year	8	5,491		9,720
		--------		--------
Net current assets			27,145	8,259
			--------	--------
Total assets less current liabilities			41,429	44,312

Creditors: amounts falling due after more than one year	9		39,788	45,994

Provisions

Taxation including deferred tax	2,029	( 93)
	--------	--------
Net liabilities	( 388)	( 1,589)
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 389)	( 1,590)
	----	-------
Shareholders deficit	( 388)	( 1,589)
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 November 2025 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 financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Four Paws Hydrotherapy Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:

T Dixon
Director

Company registration number: 06661506

Four Paws Hydrotherapy Limited

Notes to the Financial Statements

Period from 1 August 2024 to 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 9 The Whitehouse Farm Centre, Stannington, Morpeth, NE61 6AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property Improvements	-	10% straight line
Plant & Equipment	-	20% reducing balance
Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024 and 30 November 2025	60,000
	--------
Amortisation
At 1 August 2024 and 30 November 2025	60,000
	--------
Carrying amount
At 30 November 2025	–
	--------
At 31 July 2024	–
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 August 2024	1,374	65,886	6,364	36,800	110,424
Disposals	–	–	–	( 32,000)	( 32,000)
	-------	--------	-------	--------	---------
At 30 November 2025	1,374	65,886	6,364	4,800	78,424
	-------	--------	-------	--------	---------
Depreciation
At 1 August 2024	1,373	48,548	5,230	19,220	74,371
Charge for the period	–	4,182	227	5,501	9,910
Disposals	–	–	–	( 20,141)	( 20,141)
	-------	--------	-------	--------	---------
At 30 November 2025	1,373	52,730	5,457	4,580	64,140
	-------	--------	-------	--------	---------
Carrying amount
At 30 November 2025	1	13,156	907	220	14,284
	-------	--------	-------	--------	---------
At 31 July 2024	1	17,338	1,134	17,580	36,053
	-------	--------	-------	--------	---------

7. Debtors

	30 Nov 25	31 Jul 24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	15,764	12,803
Other debtors	3,540	3,540
	--------	--------
	19,304	16,343
	--------	--------

8. Creditors: amounts falling due within one year

	30 Nov 25	31 Jul 24
	£	£
Bank loans and overdrafts	2,478	2,477
Other creditors	3,013	7,243
	-------	-------
	5,491	9,720
	-------	-------

9. Creditors: amounts falling due after more than one year

	30 Nov 25	31 Jul 24
	£	£
Bank loans and overdrafts	10,305	13,608
Other creditors	29,483	32,386
	--------	--------
	39,788	45,994
	--------	--------

10. Director's advances, credits and guarantees

Included within other creditors, there is a directors loan balance of £29,483 (2024: £28,597).

11. Related party transactions

The company was under the control of Mr T Dixon throughout the current and previous year. Mr T Dixon is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.