REGISTERED NUMBER: 13423463 (England and Wales)

SUGAR BEACH TANNING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs R J Manning

SECRETARY:

REGISTERED OFFICE:

Unit 11

Willings Passage

Pembroke

Pembrokeshire

SA71 4JS

REGISTERED NUMBER:

13423463 (England and Wales)

ACCOUNTANTS:

Bevan Buckland LLP

Chartered Accountants

Castle Chambers

6 Westgate Hill

Pembroke

Pembrokeshire

SA71 4LB

FIXED ASSETS

Tangible assets

4

11,070

14,450

CURRENT ASSETS

Stocks

3,000

2,900

Debtors

5

1,876

1,730

Cash at bank and in hand

78,971

86,743

83,847

91,373

CREDITORS

Amounts falling due within one year

6

23,346

26,441

NET CURRENT ASSETS

60,501

64,932

TOTAL ASSETS LESS CURRENT LIABILITIES

71,571

79,382

CAPITAL AND RESERVES

Called up share capital

11

11

Retained earnings

71,560

79,371

SHAREHOLDERS' FUNDS

71,571

79,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2025 and were signed by:

Mrs R J Manning - Director

1.	STATUTORY INFORMATION

Sugar Beach Tanning Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery

-

15% 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.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Machinery

£

COST

At 1 June 2024

26,241

Additions

310

At 31 May 2025

26,551

DEPRECIATION

At 1 June 2024

11,791

Charge for year

3,690

At 31 May 2025

15,481

NET BOOK VALUE

At 31 May 2025

11,070

At 31 May 2024

14,450

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,876

1,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,148

2,250

Taxation and social security

18,775

24,152

Other creditors

423

39

23,346

26,441

7.	ULTIMATE CONTROLLING PARTY

During the year under review the company was controlled by Mrs R J Manning, by virtue of her 90% holding of the issued share capital.