Castle Hot Tubs Limited


Directors	Sally Christine Koob
	Sarah Kate Koob
	Yan Peter Koob
	Kayli Anna Goddard


Company Secretary	Dieter Koob


Registered Address	74 High Street
	Fishguard
	SA65 9AU


Registered Number	04908550 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		5,000		5,000
Tangible assets	5		239,189		257,144
			244,189		262,144
Current assets
Stocks		636,428		670,642
Debtors		218,165		205,622
Cash at bank and on hand		293,627		407,880
		1,148,220		1,284,144
Creditors amounts falling due within one year	6	(250,231)		(222,342)
Net current assets (liabilities)			897,989		1,061,802
Total assets less current liabilities			1,142,178		1,323,946
Creditors amounts falling due after one year			(23,384)		(38,489)
Provisions for liabilities			(11,326)		(48,676)
Net assets			1,107,468		1,236,781
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,107,368		1,236,681
Shareholders' funds			1,107,468		1,236,781

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 26 November 2025, and are signed on its behalf by:

Yan Peter Koob
Director
Registered Company No. 04908550

Castle Hot Tubs Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	No depreciation is provided on intangibles as the amount that is depreciated is the difference between cost and residual value. In the opinion of the directors, the residual value of the property is at least cost and there is therefore no depreciation to provide.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	19		20

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 October 24	5,000
	At 30 September 25	5,000
	Net book value
	At 30 September 25	5,000
	At 30 September 24	5,000

5.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	557,169
	Additions	8,669
	At 30 September 25	565,838
	Depreciation and impairment
	At 01 October 24	300,025
	Charge for year	26,624
	At 30 September 25	326,650
	Net book value
	At 30 September 25	239,189
	At 30 September 24	257,144

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	50,830	41,169
Bank borrowings and overdrafts	7,033	10,332
Taxation and social security	50,226	45,658
Finance lease and HP contracts	8,072	7,431
Other creditors	132,270	112,951
Accrued liabilities and deferred income	1,800	4,801
Total	250,231	222,342


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	31,457		38,888

8.	Related party transactions
	The directors have lent money to the company. As at 30 September 2025, the amount due to them is £132,270 (2024 - £112,952). The loan from the company to the director in the previous year (£6,146) has been repaid