0 0 Sanctuary Massage Ltd 14990849 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is massage therapy. Digita Accounts Production Advanced 6.30.9574.0 true 14990849 2024-04-01 2025-03-31 14990849 2025-03-31 14990849 bus:OrdinaryShareClass1 2025-03-31 14990849 core:CurrentFinancialInstruments 2025-03-31 14990849 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14990849 core:FurnitureFittingsToolsEquipment 2025-03-31 14990849 bus:SmallEntities 2024-04-01 2025-03-31 14990849 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14990849 bus:FilletedAccounts 2024-04-01 2025-03-31 14990849 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14990849 bus:RegisteredOffice 2024-04-01 2025-03-31 14990849 bus:Director1 2024-04-01 2025-03-31 14990849 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14990849 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14990849 bus:Agent1 2024-04-01 2025-03-31 14990849 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 14990849 core:PlantMachinery 2024-04-01 2025-03-31 14990849 countries:England 2024-04-01 2025-03-31 14990849 2024-03-31 14990849 core:FurnitureFittingsToolsEquipment 2024-03-31 14990849 2023-07-10 2024-03-31 14990849 2024-03-31 14990849 bus:OrdinaryShareClass1 2024-03-31 14990849 core:CurrentFinancialInstruments 2024-03-31 14990849 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 14990849 core:FurnitureFittingsToolsEquipment 2024-03-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 14990849

Sanctuary Massage Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Sanctuary Massage Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Sanctuary Massage Ltd

Company Information

Director | Mr David Lee Galler

Registered office | Spring Cottage Truck Hill Probus Truro TR2 4JA

Accountants | Peter Williams & Co Chartered Certified AccountantsLatham Park St Blazey Road Par Cornwall PL24 2HY

Sanctuary Massage Ltd

(Registration number: 14990849)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 421 | 562
Current assets |  |  |
Debtors | 5 | 201 | 800
Cash at bank and in hand |  | 554 | 1,077
|  | 755 | 1,877
Creditors: Amounts falling due within one year | 6 | (1,064) | (1,548)
Net current (liabilities)/assets |  | (309) | 329
Net assets |  | 112 | 891
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 12 | 791
Shareholders' funds |  | 112 | 891

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 October 2025

......................................... Mr David Lee Galler Director

Sanctuary Massage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Spring Cottage
Truck Hill
Probus
Truro
TR2 4JA

These financial statements were authorised for issue by the director on 22 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Sanctuary Massage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Equipment | 25% reducing balance method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Sanctuary Massage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 749 | 749
At 31 March 2025 | 749 | 749
Depreciation
At 1 April 2024 | 187 | 187
Charge for the year | 141 | 141
At 31 March 2025 | 328 | 328
Carrying amount
At 31 March 2025 | 421 | 421
At 31 March 2024 | 562 | 562

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | - | 50
Other debtors | 201 | 750
| 201 | 800

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 584 | 1,377
Accruals and deferred income | 480 | 136
Other creditors | - | 35
| 1,064 | 1,548

7 | Share capital

Allotted, called up and fully paid shares

Sanctuary Massage Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £313.00 (2024 - £475.00) per ordinary share |  | 3,130 |  | 4,750