Red Spider Climbing Limited Accounts






Red Spider Climbing Limited

	Company No. 09467518
		Information for Filing with The Registrar
		31 December 2025

at	31 December 2025
Company No.		09467518	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	214,223	228,230


				214,223	228,230
Current assets
	Stocks		6	29,700	20,499
	Debtors		7	917,644	941,871

	Cash at bank and in hand			1,153,074	977,944
				2,100,418	1,940,314
Creditors: Amount falling due within one year			8	(167,564)	(245,041)
Net current assets				1,932,854	1,695,273
Total assets less current liabilities				2,147,077	1,923,503

Provisions for liabilities
	Deferred taxation		9	(40,514)	(44,724)

Net assets				2,106,563	1,878,779

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	2,106,463	1,878,679

Total equity				2,106,563	1,878,779



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 September 2026 and signed on its behalf by:
S.J.P. Ray
Director
18 September 2026

for the year ended 31 December 2025

General information

Red Spider Climbing Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09467518

Its registered office is:

Unit 1A

225 Hook Rise South

Surbiton

KT6 7LD

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Subscription & membership income is recognised over time in the month to which the membership relates.

Revenue from single-entry day passes and rental gear is recognised at the point in time the service is consumed (the day of visit).

Instructional group coaching and revenue from term-based youth programs, is recognised over time as the instruction is delivered.

Retail sales and café revenue is recognised at the point in time the sale is processed and physical control of the item passes to the customer.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

5% Straight line

Furniture, fittings and equipment

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	14	13

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	79,194	106,617

		Total corporation tax	79,194	106,617

		Origination and reversal of timing differences	(4,210)	(4,266)

		Total deferred tax	(4,210)	(4,266)

		Tax on profit on ordinary activities	74,984	102,351

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2025	2024
		-708	£	£
		Profit on ordinary activities before tax	302,768	404,675

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	75,692	101,169
		Expenses not deductible for tax purposes	(708)	1,182




		Tax on profit on ordinary activities	74,984	102,351

5	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	418,132	35,337	453,469
		Additions	7,962	-	7,962



		At 31 December 2025	426,094	35,337	461,431
		Depreciation
		At 1 January 2025	192,563	32,676	225,239
		Charge for the year	21,304	665	21,969



		At 31 December 2025	213,867	33,341	247,208
		Net book values
		At 31 December 2025	212,227	1,996	214,223
		At 31 December 2024	225,569	2,661	228,230

6	Stocks
			2025	2024
			£	£
		Raw materials and consumables	29,700	20,499


			29,700	20,499

7	Debtors
			2025	2024
			£	£
		Trade debtors	7,959	14,214





		Other debtors	870,000	900,000
		Prepayments and accrued income	39,685	27,657
			917,644	941,871

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	12,038	6,109

		Taxes and social security	54,795	144,989
		Loans from directors	74,338	69,526
		Other creditors	4,387	3,655
		Accruals and deferred income	22,006	20,762
			167,564	245,041

9	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 January 2025	44,724	44,724
		Charge to the profit and loss account for the period	(4,210)	(4,210)

		At 31 December 2025	40,514	40,514


			2025	2024
			£	£



		Other timing differences	40,514	44,724
			40,514	44,724

Share Capital

100 ordinary shares of £1 each called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Guarantees and commitments
			2025	2024
			£	£
		Total of guarantees and commitments	1,099,719	66,583





		Financial guarantee contracts







		Operating lease commitments.