REGISTERED NUMBER: |
The Spa Plan Ltd. |
Unaudited Financial Statements |
for the Year Ended 31st January 2023 |
REGISTERED NUMBER: |
The Spa Plan Ltd. |
Unaudited Financial Statements |
for the Year Ended 31st January 2023 |
The Spa Plan Ltd. (Registered number: SC495403) |
Contents of the Financial Statements |
for the year ended 31st January 2023 |
Page |
Company information | 1 |
Balance sheet | 2 | to | 3 |
Notes to the financial statements | 4 | to | 5 |
The Spa Plan Ltd. |
Company Information |
for the year ended 31st January 2023 |
Director: |
Registered office: |
Registered number: |
Accountants: |
Academy House |
Shedden Park Road |
Kelso |
Roxburghshire |
TD5 7AL |
The Spa Plan Ltd. (Registered number: SC495403) |
Balance Sheet |
31st January 2023 |
2023 | 2022 |
Notes | £ | £ |
Current assets |
Stocks |
Cash at bank |
Creditors |
Amounts falling due within one year | 4 |
Net current liabilities | ( |
) | ( |
) |
Total assets less current liabilities | ( |
) | ( |
) |
Capital and reserves |
Called up share capital |
Retained earnings | ( |
) | ( |
) |
Shareholders' funds | ( |
) | ( |
) |
The Spa Plan Ltd. (Registered number: SC495403) |
Balance Sheet - continued |
31st January 2023 |
The director acknowledges her 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. |
In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
The Spa Plan Ltd. (Registered number: SC495403) |
Notes to the Financial Statements |
for the year ended 31st January 2023 |
1. | Statutory information |
The Spa Plan Ltd. is a |
2. | Accounting policies |
Basis of preparing the financial statements |
Turnover |
Turnover represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end. |
Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Unbilled turnover is included in debtors as amounts recoverable on contracts. |
Stocks |
Stock is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stock to completion. |
Financial instruments |
The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans. |
Directors' loans (being repayable on demand), trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. |
Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. |
Provisions |
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis. |
Employee benefits |
Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred. |
Going concern |
The company has a deficit on the balance sheet. The director is confident that the company can trade out of its current situation. The accounts have therefore been prepared on the going concern basis. |
3. | Employees and directors |
The average number of employees during the year was NIL (2022 - NIL). |
The Spa Plan Ltd. (Registered number: SC495403) |
Notes to the Financial Statements - continued |
for the year ended 31st January 2023 |
4. | Creditors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade creditors |
Other creditors |