ADVANCED HOT TUBS AND SWIM SPAS LTD

Company Registration Number:
SC560324 (Scotland)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

ADVANCED HOT TUBS AND SWIM SPAS LTD

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

ADVANCED HOT TUBS AND SWIM SPAS LTD

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 23,000 23,000
Tangible assets: 4 89,032 87,027
Total fixed assets: 112,032 110,027
Current assets
Stocks: 100,440 75,413
Debtors: 5 135,300 163,009
Cash at bank and in hand: 230,526 168,844
Total current assets: 466,266 407,266
Net current assets (liabilities): 466,266 407,266
Total assets less current liabilities: 578,298 517,293
Creditors: amounts falling due after more than one year:   (73,474) (36,671)
Total net assets (liabilities): 504,824 480,622
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 504,724 480,522
Shareholders funds: 504,824 480,622

The notes form part of these financial statements

ADVANCED HOT TUBS AND SWIM SPAS LTD

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 September 2026
and signed on behalf of the board by:

Name: Kevin Higginson
Status: Director

The notes form part of these financial statements

ADVANCED HOT TUBS AND SWIM SPAS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ADVANCED HOT TUBS AND SWIM SPAS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 5 5

ADVANCED HOT TUBS AND SWIM SPAS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Intangible Assets

Total
Cost £
At 01 April 2025 23,000
At 31 March 2026 23,000
Net book value
At 31 March 2026 23,000
At 31 March 2025 23,000

ADVANCED HOT TUBS AND SWIM SPAS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Tangible Assets

Total
Cost £
At 01 April 2025 151,215
Additions 53,348
Disposals (61,210)
At 31 March 2026 143,353
Depreciation
At 01 April 2025 64,188
Charge for year 19,544
On disposals (29,411)
At 31 March 2026 54,321
Net book value
At 31 March 2026 89,032
At 31 March 2025 87,027

ADVANCED HOT TUBS AND SWIM SPAS LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 135,300 163,009