SPA MANAGEMENT LIMITED
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Next accounts due
2026-09-30 (in 4mo)
Last filed for 2024-12-31
Confirmation statement due
2026-05-19
Overdue
Watchouts
Cash
—
Latest balance sheet
Net assets
-£21M
-44% lowest in 6 filed years
Employees
0
Average over period
Profit before tax
-£6M
-4,557% vs 2023
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Confirmation statement overdue
Due 2026-05-19.
-
Audit opinion: Disclaimer of opinion
Latest auditor's report carried a non-clean opinion.
Net assets
10-year trend · vs Industrials median
Accounts
10-year trend · latest reflected 2024-12-31
| Metric | Trend | 2019-12-31 | 2020-01-01 | 2020-12-31 | 2021-01-01 | 2021-12-31 | 2022-01-01 | 2022-12-31 | 2023-01-01 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | — | — | — | — | — | — | — | |
| Operating profit | £34,563 | — | £7,242,411 | — | -£487,456 | — | -£9,916,490 | — | £4,804,388 | -£1,477,908 | |
| Profit before tax | -£1,030,620 | — | £4,491,430 | — | -£2,475,399 | — | -£12,656,840 | — | -£136,775 | -£6,369,652 | |
| Net profit | -£1,030,620 | — | £4,491,430 | — | -£2,475,399 | — | -£12,656,840 | — | -£136,775 | -£6,369,652 | |
| Cash | £511 | £511 | £182 | £182 | £5 | £5 | £254 | £254 | — | — | |
| Total assets less current liabilities | -£3,686,783 | — | £804,647 | — | -£1,670,752 | — | -£14,327,592 | — | -£14,464,367 | -£20,834,019 | |
| Net assets | -£3,686,783 | — | £804,647 | — | -£1,670,752 | — | -£14,327,592 | — | -£14,464,367 | -£20,834,019 | |
| Equity | -£3,686,783 | -£1,422,278 | £804,647 | £804,647 | -£1,670,752 | -£1,670,752 | -£14,327,592 | -£14,327,592 | -£14,464,367 | -£20,834,019 | |
| Average employees | 0 | — | 0 | — | 0 | — | 0 | — | 0 | 0 | |
| Wages | — | — | — | — | — | — | — | — | — | — | |
| Directors' remuneration | — | — | — | — | — | — | — | — | £0 | £0 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
—
Not reported
-
Cash
—
Not reported
-
Net assets
-44%
-£14,464,367 -£20,834,019
lowest in 6 filed years
-
Employees
—
Not reported
-
Operating profit
-130.8%
£4,804,388 -£1,477,908
-
Profit before tax
-4,557%
-£136,775 -£6,369,652
Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2019-12-31 | 2020-01-01 | 2020-12-31 | 2021-01-01 | 2021-12-31 | 2022-01-01 | 2022-12-31 | 2023-01-01 | 2023-12-31 | 2024-12-31 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Return on capital employed | -0.9% | — | 900.1% | — | 29.2% | — | 69.2% | — | -33.2% | 7.1% | |
| Interest cover | 0.01x | — | 2.83x | — | -0.25x | — | -3.62x | — | 0.97x | -0.30x |
Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- SPA MANAGEMENT LIMITED 2004-06-02 → present
- KRESTMOOR MANAGEMENT LIMITED 2004-05-05 → 2004-06-02
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Sayers Butterworth LLP
- Audit opinion
- Disclaimer of opinion
- Going concern
- Affirmed
“The financial statements have been prepared on a going concern basis, the director considers that financial support will be provided as and when required for at least twelve months from the approval of these financial statements.”
Group structure
- SPA MANAGEMENT LIMITED · parent
- Polenac S.à r.l. 100%
- Thermalco Sp. z o.o. 53%
- Uzdrowisko Szczawnica S.A. 95%
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
2 active · 2 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MANKOWSKI, Monique | Secretary | 2004-05-06 | — | French |
| MANKOWSKI, Andre | Director | 2004-05-06 | Jul 1946 | French |
Show 2 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| TEMPLE SECRETARIES LIMITED | Corporate Nominee Secretary | 2004-05-05 | 2004-05-06 |
| COMPANY DIRECTORS LIMITED | Corporate Nominee Director | 2004-05-05 | 2004-05-06 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Amf Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2021-07-27 | Active |
Filing timeline
Last 20 of 78 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-01-21 | AA | accounts | Accounts with accounts type full | |
| 2025-05-20 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-09-26 | AA | accounts | Accounts with accounts type full | |
| 2024-05-07 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-09-22 | AA | accounts | Accounts with accounts type full | |
| 2023-05-17 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-08-26 | AA | accounts | Accounts with accounts type full | |
| 2022-08-16 | AA | accounts | Accounts with accounts type full | |
| 2022-05-06 | DISS40 | gazette | Gazette filings brought up to date | |
| 2022-05-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-01-08 | DISS16(SOAS) | dissolution | Dissolved compulsory strike off suspended | |
| 2021-12-21 | GAZ1 | gazette | Gazette notice compulsory | |
| 2021-10-01 | DISS40 | gazette | Gazette filings brought up to date | |
| 2021-10-01 | AA | accounts | Accounts with accounts type full | |
| 2021-09-30 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-07-29 | PSC02 | persons-with-significant-control | Notification of a person with significant control | |
| 2021-07-27 | PSC09 | persons-with-significant-control | Withdrawal of a person with significant control statement | |
| 2021-05-14 | DISS16(SOAS) | dissolution | Dissolved compulsory strike off suspended | |
| 2021-04-20 | GAZ1 | gazette | Gazette notice compulsory | |
| 2020-05-27 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.