Company No: 06337622 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	7,202		6,895
		7,202		6,895
Current assets
Stocks	4	8,325		8,366
Debtors	5	4,706		4,679
Cash at bank and in hand		9,460		39,472
		22,491		52,517
Creditors: amounts falling due within one year	6	( 78,637)		( 102,033)
Net current liabilities		(56,146)		(49,516)
Total assets less current liabilities		(48,944)		(42,621)
Net liabilities		( 48,944)		( 42,621)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 49,044 )		( 42,721 )
Total shareholder's deficit		( 48,944)		( 42,621)

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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Buff Urban Day Spa Limited (registered number: 06337622) were approved and authorised for issue by the Board of Directors on 05 December 2025. They were signed on its behalf by:

Mrs S J O'Brien Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Buff Urban Day Spa Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is First Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, United Kingdom. The principal place of business is 22-24 Station Road, Taunton, Somerset, TA1 1NL.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £48,944. The Company is supported through loans from the Parent Company. The directors have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover shown in the Profit and Loss Account represents amounts invoiced during the period exclusive of VAT.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		6

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	62,636		62,636
Additions	2,119		2,119
At 31 March 2025	64,755		64,755
Accumulated depreciation
At 01 April 2024	55,741		55,741
Charge for the financial year	1,812		1,812
At 31 March 2025	57,553		57,553
Net book value
At 31 March 2025	7,202		7,202
At 31 March 2024	6,895		6,895

4. Stocks

	2025		2024
	£		£
Stocks	8,325		8,366

5. Debtors

	2025		2024
	£		£
Prepayments	1,339		444
Deferred tax asset	2,581		3,122
Other debtors	786		1,113
	4,706		4,679

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	8,431		5,448
Amounts owed to Group undertakings	10,000		25,000
Accruals	4,225		3,875
Taxation and social security	9,190		10,853
Other creditors	46,791		56,857
	78,637		102,033

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Financial commitments

Other financial commitments

The total amount of financial commitments not included in the balance sheet is £115,000 (2024 - £145,000).