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Registered Number: 13621228
England and Wales

 

 

 

TROPICAL TANNING (SOUTH EAST) LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Director Darren James Austin
Registered Number 13621228
Registered Office Unit 2, Long Barn
Mouseden Farm, Halls Hole Road
Royal Tunbridge Wells
Kent
TN2 4RF
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 September 2024.
Principal activities
The principal activity of the company during the financial year was of tanning and beauty services.
Director
The director who served the company throughout the year was as follows:
Darren James Austin
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Darren James Austin
Director

Date approved: 11 February 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of Tropical Tanning (South East) Ltd for the year ended 30 September 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tropical Tanning (South East) Ltd for the year ended 30 September 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Tropical Tanning (South East) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tropical Tanning (South East) Ltd and state those matters that we have agreed to state to the Board of Directors of Tropical Tanning (South East) Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tropical Tanning (South East) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tropical Tanning (South East) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tropical Tanning (South East) Ltd.You consider that Tropical Tanning (South East) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Tropical Tanning (South East) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 September 2024.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
11 February 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 43,066    57,422 
43,066    57,422 
Current assets      
Debtors 5 526    6,496 
Cash at bank and in hand 7,133    42,073 
7,659    48,569 
Creditors: amount falling due within one year 6 (89,421)   (128,882)
Net current assets (81,762)   (80,313)
 
Total assets less current liabilities (38,696)   (22,891)
Net assets (38,696)   (22,891)
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account (38,697)   (22,892)
Shareholders' funds (38,696)   (22,891)
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 11 February 2025 and were signed by:


-------------------------------
Darren James Austin
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 October 2022 1  (7,963) (7,962)
Profit for the year (14,929) (14,929)
Total comprehensive income for the year (14,929) (14,929)
Total investments by and distributions to owners
At 30 September 2023 1  (22,892) (22,891)
At 01 October 2023 1  (22,892) (22,891)
Profit for the year (15,805) (15,805)
Total comprehensive income for the year (15,805) (15,805)
Total investments by and distributions to owners
At 30 September 2024 1  (38,697) (38,696)
5
General Information
Tropical Tanning (South East) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13621228, registration address Unit 2, Long Barn, Mouseden Farm, Halls Hole Road, Royal Tunbridge Wells, Kent, TN2 4RF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures, Fittings & Equipment 25% Reducing Balance
2.

Staff Costs

2024
£
  2023
£
Wages and salaries 44,310    53,801 
Social security costs   2,482 
Pension costs, defined contribution plan 74    1,744 
Other staff costs   522 
44,384    58,549 

3.

Average number of employees

Average number of employees during the year was 4 (2023 : 3).
4.

Tangible fixed assets

Cost or valuation Fixtures, Fittings & Equipment   Total
  £   £
At 01 October 2023 76,564    76,564 
Additions  
Disposals  
At 30 September 2024 76,564    76,564 
Depreciation
At 01 October 2023 19,142    19,142 
Charge for year 14,356    14,356 
On disposals  
At 30 September 2024 33,498    33,498 
Net book values
Closing balance as at 30 September 2024 43,066    43,066 
Opening balance as at 01 October 2023 57,422    57,422 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 526    394 
VAT   6,102 
526    6,496 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 59    1,460 
PAYE & Social Security 242    682 
Other Creditors 1,010    1,585 
Wages & Salaries Control Account 135    4,930 
Director's Current Account   31,041 
Loan Account: Rexaus Group Limited 85,540    89,079 
Unpaid Pension Contributions   105 
VAT 2,435   
89,421    128,882 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

6