The Walk-In Backrub Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03349124 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

THE WALK-IN BACKRUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Higgins

Ms J Hartshorne

SECRETARY:

Mr D Higgins

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

03349124 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

7,460

10,290

CURRENT ASSETS

Stocks

5,000

Debtors

5

56,842

60,036

Cash at bank

73,070

80,095

134,912

145,131

CREDITORS

Amounts falling due within one year

6

88,302

107,784

NET CURRENT ASSETS

46,610

37,347

TOTAL ASSETS LESS CURRENT LIABILITIES

54,070

47,637

PROVISIONS FOR LIABILITIES

10

97

208

NET ASSETS

53,973

47,429

CAPITAL AND RESERVES

Called up share capital

11

2

Retained earnings

53,971

47,427

SHAREHOLDERS' FUNDS

53,973

47,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2026 and were signed on its behalf by:

Mr D Higgins - Director

1.	STATUTORY INFORMATION

The Walk-In Backrub Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

COST

At 1 June 2025

23,854

50,846

-

74,700

Additions

-

449

Disposals

-

(50,846

)

-

(50,846

)

At 31 May 2026

23,854

-

449

24,303

DEPRECIATION

At 1 June 2025

14,395

50,015

-

64,410

Charge for year

2,386

208

62

2,656

Eliminated on disposal

-

(50,223

)

-

(50,223

)

At 31 May 2026

16,781

-

62

16,843

NET BOOK VALUE

At 31 May 2026

7,073

-

387

7,460

At 31 May 2025

9,459

831

-

10,290

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

13,834

15,623

Other debtors

43,008

44,413

56,842

60,036

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts (see note 7)

-

8,355

Trade creditors

-

4,961

Taxation and social security

82,874

90,056

Other creditors

5,428

4,412

88,302

107,784

7.

LOANS

An analysis of the maturity of loans is given below:

31.5.26

31.5.25

£

Amounts falling due within one year or on demand:

Bank loans

-

8,355

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.26

31.5.25

£

Within one year

131,833

129,833

Between one and five years

286,333

418,167

In more than five years

34,500

80,500

452,666

628,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

Bank loans

-

8,355

The settled bank loan was secured by a debenture comprised over a fixed and floating charge of the company assets.

10.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

Deferred tax

97

208

Deferred

tax

£

Balance at 1 June 2025

208

Provided during year

(111

)

Balance at 31 May 2026

97

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

2

Ordinary

£1

2

12.	PENSION COMMITMENTS

The company makes payments to a defined contribution pension scheme on behalf of the directors. Amounts charged to the profit and loss account were £10,191 for the year (2025: £20,191). There were outstanding employer contributions of £16 (2025: £Nil) at the balance sheet date.