Hot Tubs Omagh Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI037841

Hot Tubs Omagh Limited

Filleted Unaudited Financial Statements

31 January 2026

Hot Tubs Omagh Limited

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		9,757	19,822

Current assets

Stocks		90,164	143,742
Debtors	6	51,505	57,824
Cash at bank and in hand		340,822	172,725
		---------	---------
		482,491	374,291

Creditors: amounts falling due within one year	7	82,980		53,730
		---------		---------
Net current assets			399,511	320,561
			---------	---------
Total assets less current liabilities			409,268	340,383

Creditors: amounts falling due after more than one year	8		1,621	10,852

Provisions

Taxation including deferred tax	2,204	7,110
	---------	---------
Net assets	405,443	322,421
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	404,443	321,421
	---------	---------
Shareholders funds	405,443	322,421
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hot Tubs Omagh Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Mr R A Brady
Director

Company registration number: NI037841

Hot Tubs Omagh Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 12 Ballynahatty Road, Omagh, County Tyrone, BT78 1PN. The principal activity of the company during the year was the supply and installation of hot tubs, spas, jacuzzi and saunas.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	20% reducing balance
Fixtures & Fittings	-	20% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 February 2025	47,782	420	48,202
Additions	4,300	–	4,300
Disposals	( 14,908)	–	( 14,908)
	--------	----	--------
At 31 January 2026	37,174	420	37,594
	--------	----	--------
Depreciation
At 1 February 2025	28,296	84	28,380
Charge for the year	2,372	67	2,439
Disposals	( 2,982)	–	( 2,982)
	--------	----	--------
At 31 January 2026	27,686	151	27,837
	--------	----	--------
Carrying amount
At 31 January 2026	9,488	269	9,757
	--------	----	--------
At 31 January 2025	19,486	336	19,822
	--------	----	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	51,505	50,679
Other debtors	–	7,145
	--------	--------
	51,505	57,824
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	10,000	10,800
Trade creditors	17,619	4,847
Social security and other taxes	32,388	17,464
Other creditors	22,973	20,619
	--------	--------
	82,980	53,730
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	1,621	10,852
	-------	--------

9. Directors' advances, credits and guarantees

During the year the director advanced £2,354 to the company. At the 31 January 2026, the amount owed to the directors was £22,973 (2025: £20,619).