Spa Technology Ltd - Period Ending 2025-12-31

Registration number: 02440364

Spa Technology Ltd

Filleted Unaudited Financial Statements

for the Year Ended 31 December 2025

Spa Technology Ltd

(Registration number: 02440364)
Statement of Financial Position as at 31 December 2025

	2025 £	2024 £
Fixed assets	4,036	3,248
Current assets	294,137	331,534
Prepayments and accrued income	40,878	22,570
Creditors: Amounts falling due within one year	(57,274)	(55,455)
Net current assets	277,741	298,649
Total assets less current liabilities	281,777	301,897
Provisions for liabilities	(1,097)	(812)
Accruals and deferred income	(1,700)	(1,600)
	278,980	299,485
Capital and reserves	278,980	299,485

1	General information

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

For the financial 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 company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Bamfurlong Farm, Bamfurlong Lane, Cheltenham, Glos, GL51 6SW

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Spa Technology Ltd

(Registration number: 02440364)
Statement of Financial Position as at 31 December 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:

Mr N Marshall
Director

Mr S C Howell
Director