The Sunbed Association

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03082491

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1

			1		1
CURRENT ASSETS
Debtors	6	43,026		36,415
Cash at bank and in hand		130,102		76,826

		173,128		113,241
Creditors: Amounts Falling Due Within One Year	7	(93,283 )		(75,010 )

NET CURRENT ASSETS (LIABILITIES)			79,845		38,231

TOTAL ASSETS LESS CURRENT LIABILITIES			79,846		38,232

NET ASSETS			79,846		38,232

Income and Expenditure Account			79,846		38,232

MEMBERS' FUNDS			79,846		38,232

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Ms Lisa Brooker

Director

29/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Sunbed Association is a private company, limited by guarantee, incorporated in England & Wales, registered number 03082491 . The registered office is 2 Beverley Court, 26 Elmtree Road, Teddington, TW11 8ST .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to income and expenditure account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: )

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	8,000

As at 31 March 2025	8,000

Amortisation
As at 1 April 2024	7,999

As at 31 March 2025	7,999

...CONTINUED

Page 2

Page 3

The Sunbed Association

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	1,282

As at 31 March 2025	1,282

Depreciation
As at 1 April 2024	1,282

As at 31 March 2025	1,282

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	40,987	36,415
Other debtors	2,039	-

	43,026	36,415

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,872	223
Other creditors	85,349	70,002
Taxation and social security	6,062	4,785

	93,283	75,010

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 3