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REGISTERED NUMBER: 06941431 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SUNBEAMS TANNING & BEAUTY LTD

SUNBEAMS TANNING & BEAUTY LTD (REGISTERED NUMBER: 06941431)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


SUNBEAMS TANNING & BEAUTY LTD (REGISTERED NUMBER: 06941431)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 40,961 54,614

CURRENT ASSETS
Debtors 5 89,254 67,787
Cash at bank and in hand 14,410 17,472
103,664 85,259
CREDITORS
Amounts falling due within one year 6 67,698 68,089
NET CURRENT ASSETS 35,966 17,170
TOTAL ASSETS LESS CURRENT LIABILITIES 76,927 71,784

CREDITORS
Amounts falling due after more than one year 7 (18,112 ) (39,990 )

PROVISIONS FOR LIABILITIES 9 (10,400 ) (13,700 )
NET ASSETS 48,415 18,094

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 48,315 17,994
48,415 18,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by:





A R Smith - Director


SUNBEAMS TANNING & BEAUTY LTD (REGISTERED NUMBER: 06941431)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Sunbeams Tanning & Beauty Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06941431

Registered office: 2 Fountain Mews High Street
Handcross
Haywards Heath
West Sussex
RH17 6BH

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.

Services
Turnover in respect to sales of tanning products and sun tanning bed services rendered, stated net of discounts and of value added tax and is recognised at point of sale

Rental
Turnover in respect to rent receivable from property lettings and is included as part of turnover.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 4 (2023 - 4 ) .

SUNBEAMS TANNING & BEAUTY LTD (REGISTERED NUMBER: 06941431)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 12,447 167,032 291 179,770
DEPRECIATION
At 1 October 2023 12,447 112,703 6 125,156
Charge for year - 13,582 71 13,653
At 30 September 2024 12,447 126,285 77 138,809
NET BOOK VALUE
At 30 September 2024 - 40,747 214 40,961
At 30 September 2023 - 54,329 285 54,614

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 80,808 54,144
Other debtors 1,019 10,650
Tax 1,121 2,993
Prepayments and accrued income 6,306 -
89,254 67,787

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,336 10,079
Other loans 11,529 11,529
Trade creditors 5,253 2,777
Tax 21,688 14,347
Social security and other taxes 1,502 2,076
VAT 10,022 11,194
Other creditors 4,977 8,086
ASLP 2,391 4,141
Definition Aesthetic - 1,760
Accruals and deferred income - 2,100
67,698 68,089

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 7,017 10,332
Bank loans - 2-5 years - 7,034
Other loans - 1-2 years 11,095 11,529
Other loans - 2-5 years - 11,095
18,112 39,990

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 19,800 19,800
Between one and five years 74,250 79,200
In more than five years - 14,850
94,050 113,850

SUNBEAMS TANNING & BEAUTY LTD (REGISTERED NUMBER: 06941431)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,400 13,700

Deferred
tax
£   
Balance at 1 October 2023 13,700
Provided during year (3,300 )
Balance at 30 September 2024 10,400