KENT & SUSSEX TANNING SALONS LTD

KENT & SUSSEX TANNING SALONS LTD
Contents Page
For the Period 15 April 2024 to 30 April 2025

Statement of financial position	1
Notes to the financial statements	2

KENT & SUSSEX TANNING SALONS LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	2,620
		2,620
Current assets
Stocks		300
Cash at bank and in hand		3,454
		3,754
Creditors: amount falling due within one year		(47,649)
Net current assets		(43,895)

Total assets less current liabilities		(41,275)
Net assets		(41,275)

Capital and reserves
Called up share capital		100
Profit and loss account		(41,375)
Shareholders' funds		(41,275)

For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge 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 income statement has not been delivered to the Registrar of Companies.

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 by the board of directors on 09 September 2025 and were signed on its behalf by:

-------------------------------
P Ramsey
Director

1

KENT & SUSSEX TANNING SALONS LTD
Notes to the Abridged Financial Statements
For the Period 15 April 2024 to 30 April 2025

General Information

KENT & SUSSEX TANNING SALONS LTD is a private company, limited by shares, registered in England and Wales, registration number 15646749, registration address SUITE 7 BEAUFORT HOUSE BEAUFORT COURT, SIR THOMAS LONGLEY ROAD ROCHESTER, Rochester, Kent, ME2 4FB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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.
The company has also agreed its long term contiuned support from its' directors.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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 and Fittings

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 4.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 15 April 2024	-	-
Additions	3,493	3,493
Disposals	-	-
At 30 April 2025	3,493	3,493
Depreciation
At 15 April 2024	-	-
Charge for period	873	873
On disposals	-	-
At 30 April 2025	873	873
Net book values
Closing balance as at 30 April 2025	2,620	2,620
Opening balance as at 15 April 2024	-	-

4.	Ultimate Controlling Party The company's ultimate controlling party is Mr and Mrs Ramsey by virtue of his ownership of 100% of the issued share capital in the company.

2

Registered Number: 15646749
England and Wales
KENT & SUSSEX TANNING SALONS LTD

Abridged Accounts

Period of accounts Start date: 15 April 2024 End date: 30 April 2025