Hottubliverpool Ltd

Hottubliverpool Ltd
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Hottubliverpool Ltd Accountants' Report For the year ended 31 January 2026
Report to the directors on the preparation of the unaudited statutory accounts of Hottubliverpool Ltd for the year ended 31 January 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hottubliverpool Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Hottubliverpool Ltd, as a body, in accordance with the terms of our engagement letter dated 05 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Hottubliverpool Ltd and state those matters that we have agreed to state to the Board of Directors of Hottubliverpool Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hottubliverpool Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Hottubliverpool Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hottubliverpool Ltd. You consider that Hottubliverpool Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Hottubliverpool Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2026. .................................................... Empower Accounting & Finance Ltd 1 Pye Road Heswall Wirral CH60 0DB 05 October 2026 1

Hottubliverpool Ltd
Accountants' Report
For the year ended 31 January 2026

Report to the directors on the preparation of the unaudited statutory accounts of Hottubliverpool Ltd for the year ended 31 January 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hottubliverpool Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Hottubliverpool Ltd, as a body, in accordance with the terms of our engagement letter dated 05 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Hottubliverpool Ltd and state those matters that we have agreed to state to the Board of Directors of Hottubliverpool Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hottubliverpool Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hottubliverpool Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Hottubliverpool Ltd. You consider that Hottubliverpool Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hottubliverpool Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 January 2026.

....................................................

Empower Accounting & Finance Ltd
1 Pye Road
Heswall
Wirral
CH60 0DB
05 October 2026

1

Hottubliverpool Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	44,244	42,420
		44,244	42,420
Current assets
Stocks		14,071	22,082
Debtors		3,748	12
Cash at bank and in hand		42,280	15,539
		60,099	37,633
Creditors: amount falling due within one year		(44,524)	(26,515)
Net current assets		15,575	11,118

Total assets less current liabilities		59,819	53,538
Creditors: amount falling due after more than one year		(31,100)	(27,122)
Net assets		28,719	26,416

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		28,717	26,414
Shareholders' funds		28,719	26,416

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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

The financial statements were approved by the board of directors on 05 October 2026 and were signed on its behalf by:

-------------------------------
Michael Allcock
Director

2

Hottubliverpool Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Hottubliverpool Ltd is a private company, limited by shares, registered in England and Wales, registration number 13164303, registration address 15 Summers Road, Brunswick Business Park, Liverpool, L3 4BL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	0.25 Reducing Balance
Fixtures and Fittings	0.1 Reducing Balance
Computer Equipment	0.33 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	53,563	3,013	1,665	58,241
Additions	17,100	-	-	17,100
Disposals	(5,940)	-	-	(5,940)
At 31 January 2026	64,723	3,013	1,665	69,401
Depreciation
At 01 February 2025	13,370	791	1,660	15,821
Charge for year	11,707	223	5	11,935
On disposals	(2,599)	-	-	(2,599)
At 31 January 2026	22,478	1,014	1,665	25,157
Net book values
Closing balance as at 31 January 2026	42,245	1,999	-	44,244
Opening balance as at 01 February 2025	40,193	2,222	5	42,420

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
200 Class A shares of £0.01 each	2		2
	2		2

3