| Candii Bath Limited |
| Registered number: |
09449981 |
| Balance Sheet |
| as at 30 November 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
340 |
|
|
- |
|
| Current assets |
| Stocks |
|
|
450 |
|
|
- |
| Cash at bank and in hand |
|
|
- |
|
|
100 |
|
|
|
450 |
|
|
100 |
|
| Creditors: amounts falling due within one year |
4 |
|
(3,032) |
|
|
- |
|
| Net current (liabilities)/assets |
|
|
|
(2,582) |
|
|
100 |
|
| Net (liabilities)/assets |
|
|
|
(2,242) |
|
|
100 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(2,342) |
|
|
- |
| Shareholder's funds |
|
|
|
(2,242) |
|
|
100 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
| Miss I. Fields |
| Director |
| Approved by the board on 21 August 2026 |
|
| Candii Bath Limited |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Going concern |
|
The director is able and willing to personally support the company financially for the forseeable future. Accordingly the director has a reasonable expectation that the company has adequate resources to continue in operational existence and she continues to adopt the going concern basis of accounting in preparing these financial statements. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and Equipment |
4 years straight line basis |
|
|
Stocks |
|
Stocks are measured at the lower of cost and net realisable value. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted. |
|
Grants |
|
Grants are recognised using the accrual model per section 24 of FRS102. Revenue grants appear as other operating income on a sytematic basis over the period the company expects to incur the related costs the grant is intended to compensate for. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company (including director) during the year |
|
1 |
|
1 |
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and Equipment |
| £ |
|
Cost |
|
Additions |
454 |
|
At 30 November 2025 |
454 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
Charge for the year |
114 |
|
At 30 November 2025 |
114 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
340 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
Director's loan account |
|
1,832 |
|
- |
|
Accruals |
1,200 |
|
- |
|
|
|
|
|
|
3,032 |
|
- |
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
Candii Bath Limited is a private company limited by shares and incorporated in England. Its registered office is: Flat 35, 81a Halifax Road, Huddersfield, West Yorkshire, HD3 3BR. |
|
HD3 3BR |
|
The financial statements are presented in Sterling, which is the functional currency of the company. |