Sauna Direct Ltd - Accounts

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

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.

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).

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

Stocks

	2025 £		2024 £
Stocks	320,794		214,364
	320,794		214,364

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

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

Revaluation Reserves

	2025 £		2024 £
Revaluation of Fixed Assets	4,750		-
	4,750		-

Registered Number: 12635076
England and Wales
Unaudited Financial Statements

for the year ended 31 May 2025
for
SAUNA DIRECT LTD