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Registered Number: 12635076
England and Wales
Unaudited Financial Statements
for the year ended 31 May 2025
for
SAUNA DIRECT LTD

Sauna Direct Ltd Contents Page For the year ended 31 May 2025
Balance sheet | 1
Notes to the financial statements | 2

Sauna Direct Ltd Balance Sheet As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 775,460 |  | 469,109
|  | 775,460 |  | 469,109
Current assets |  |  |
Stocks | 4 | 320,794 |  | 214,364
Debtors | 5 | 3,663 |  | 68,830
Cash at bank and in hand |  | 274,436 |  | 224,587
|  | 598,893 |  | 507,781
Creditors: amount falling due within one year | 6 | (310,549) |  | (319,399)
Net current assets |  | 288,344 |  | 188,382
Total assets less current liabilities |  | 1,063,804 |  | 657,491
Net assets |  | 1,063,804 |  | 657,491
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Revaluation Reserves | 7 | 4,750 |  | -
Profit and loss account |  | 1,058,954 |  | 657,391
Shareholders' funds |  | 1,063,804 |  | 657,491
For the year ended 31 May 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. The director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 12 January 2026 and were signed by:
------------------------------- Andrej Novoslavskilj Director
1

Sauna Direct Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Sauna Direct Ltd is a private company, limited by shares, registered in England and Wales, registration number 12635076, registration address Unit 17 Enterprise Way, Enterprise Park , Yaxley, PE7 3WY. 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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:
Land and Buildings | 2% Straight Line
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 10% 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 year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 June 2024 | 295,512 |  | 9,941 |  | 175,819 |  | 24,711 |  | 12,183 |  | 518,166
Additions | 320,071 |  | 709 |  | - |  | 26,725 |  | - |  | 347,505
Disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 May 2025 | 615,583 |  | 10,650 |  | 175,819 |  | 51,436 |  | 12,183 |  | 865,671
Depreciation
At 01 June 2024 | - |  | 3,859 |  | 30,311 |  | 7,054 |  | 3,083 |  | 44,307
Charge for year | - |  | 1,019 |  | 36,377 |  | 7,598 |  | 910 |  | 45,904
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 May 2025 | - |  | 4,878 |  | 66,688 |  | 14,652 |  | 3,993 |  | 90,211
Net book values
Closing balance as at 31 May 2025 | 615,583 |  | 5,772 |  | 109,131 |  | 36,784 |  | 8,190 |  | 775,460
Opening balance as at 01 June 2024 | 290,762 |  | 6,082 |  | 145,508 |  | 17,657 |  | 9,100 |  | 469,109
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 320,794 |  | 214,364
| 320,794 |  | 214,364
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 827 |  | 6,232
Prepayments & Accrued Income | 2,836 |  | 62,598
| 3,663 |  | 68,830
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | 5,259
Corporation Tax | 147,004 |  | 91,349
PAYE & Social Security | 1,986 |  | 81
Other Creditors | 4,618 |  | 1
Pension contributions unpaid | 14 |  | 14
Credit card account | 821 |  | (2,477)
Directors' Current Accounts | 67,009 |  | 170,242
VAT | 89,097 |  | 54,930
| 310,549 |  | 319,399
7. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation of Fixed Assets | 4,750 |  | -
| 4,750 |  | -
2