IRIS Accounts Production v25.4.0.155 09452826 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09452826 2024-12-31 09452826 2025-12-31 09452826 2025-01-01 2025-12-31 09452826 2023-12-31 09452826 2024-01-01 2024-12-31 09452826 2024-12-31 09452826 ns15:EnglandWales 2025-01-01 2025-12-31 09452826 ns14:PoundSterling 2025-01-01 2025-12-31 09452826 ns10:Director1 2025-01-01 2025-12-31 09452826 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09452826 ns10:SmallEntities 2025-01-01 2025-12-31 09452826 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09452826 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 09452826 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09452826 ns10:FullAccounts 2025-01-01 2025-12-31 09452826 ns10:Director2 2025-01-01 2025-12-31 09452826 ns10:RegisteredOffice 2025-01-01 2025-12-31 09452826 ns5:CurrentFinancialInstruments 2025-12-31 09452826 ns5:CurrentFinancialInstruments 2024-12-31 09452826 ns5:Non-currentFinancialInstruments 2025-12-31 09452826 ns5:Non-currentFinancialInstruments 2024-12-31 09452826 ns5:ShareCapital 2025-12-31 09452826 ns5:ShareCapital 2024-12-31 09452826 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 09452826 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 09452826 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 09452826 ns5:PlantMachinery 2025-01-01 2025-12-31 09452826 ns5:FurnitureFittings 2025-01-01 2025-12-31 09452826 ns5:ComputerEquipment 2025-01-01 2025-12-31 09452826 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 09452826 ns5:PlantMachinery 2024-12-31 09452826 ns5:FurnitureFittings 2024-12-31 09452826 ns5:ComputerEquipment 2024-12-31 09452826 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-12-31 09452826 ns5:PlantMachinery 2025-12-31 09452826 ns5:FurnitureFittings 2025-12-31 09452826 ns5:ComputerEquipment 2025-12-31 09452826 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-12-31 09452826 ns5:PlantMachinery 2024-12-31 09452826 ns5:FurnitureFittings 2024-12-31 09452826 ns5:ComputerEquipment 2024-12-31 09452826 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 09452826 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 09452826 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-12-31 09452826 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-12-31 09452826 ns5:WithinOneYear 2025-12-31 09452826 ns5:WithinOneYear 2024-12-31 09452826 ns10:Director3 2025-01-01 2025-12-31 09452826 ns10:Director3 3 2024-12-31 09452826 ns10:Director3 3 2023-12-31 09452826 ns10:Director3 3 2025-01-01 2025-12-31 09452826 ns10:Director3 3 2024-01-01 2024-12-31 09452826 ns10:Director3 3 2025-12-31 09452826 ns10:Director3 3 2024-12-31 09452826 ns10:Director1 1 2024-12-31 09452826 ns10:Director1 1 2023-12-31 09452826 ns10:Director1 1 2025-01-01 2025-12-31 09452826 ns10:Director1 1 2024-01-01 2024-12-31 09452826 ns10:Director1 1 2025-12-31 09452826 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 09452826 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| The Massage Company-Camberley Ltd |

The Massage Company-Camberley Ltd (Registered number: 09452826)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

The Massage Company-Camberley Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | The Massage Company Ltd

| F J E Walker

| REGISTERED OFFICE: | 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

| REGISTERED NUMBER: | 09452826 (England and Wales)

| ACCOUNTANTS: | Butt Miller

| Chartered Accountants

| 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

The Massage Company-Camberley Ltd (Registered number: 09452826)

Statement of Financial Position

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,345 |  | 26,849 |  |

CURRENT ASSETS

Stocks | 5 | 995 |  | 995 |  |

Debtors | 6 | 425,217 |  | 362,655 |  |

Cash at bank and in hand | 2,408 |  | 13,988 |  |

428,620 |  | 377,638 |  |

CREDITORS

Amounts falling due within one year | 7 | (383,766 | ) | (423,495 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 44,854 |  | (45,857 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 53,199 |  | (19,008 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (3,537 | ) | (13,956 | ) |

PROVISIONS FOR LIABILITIES | (1,422 | ) | (1,831 | ) |

NET ASSETS/(LIABILITIES) | 48,240 |  | (34,795 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 48,140 |  | (34,895 | ) |

SHAREHOLDERS' FUNDS | 48,240 |  | (34,795 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Massage Company-Camberley Ltd (Registered number: 09452826)

Statement of Financial Position - continued

31 December 2025

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by:

F J E Walker - Director

The Massage Company-Camberley Ltd (Registered number: 09452826)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| The Massage Company-Camberley Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover represents the value of services provided, net of value added tax. Where payments are received in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 25% on cost and 20% on cost

| Fixtures and fittings | - | 20% on cost and 10% on cost

| Computer equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Operating leases

| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 23 ) .

The Massage Company-Camberley Ltd (Registered number: 09452826)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Computer |

| leasehold |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 168,676 |  | 8,318 |  | 15,852 |  | 8,770 |  | 201,616 |  |

| Additions | - |  | 375 |  | - |  | 1,204 |  | 1,579 |  |

| At 31 December 2025 | 168,676 |  | 8,693 |  | 15,852 |  | 9,974 |  | 203,195 |  |

| DEPRECIATION

| At 1 January 2025 | 149,150 |  | 6,814 |  | 11,929 |  | 6,874 |  | 174,767 |  |

| Charge for year | 16,867 |  | 820 |  | 1,386 |  | 1,010 |  | 20,083 |  |

| At 31 December 2025 | 166,017 |  | 7,634 |  | 13,315 |  | 7,884 |  | 194,850 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,659 |  | 1,059 |  | 2,537 |  | 2,090 |  | 8,345 |  |

| At 31 December 2024 | 19,526 |  | 1,504 |  | 3,923 |  | 1,896 |  | 26,849 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 995 |  | 995 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,411 |  | - |  |

| Amounts owed by group undertakings | 401,713 |  | 328,455 |  |

| Other debtors | 15,657 |  | 27,555 |  |

| Accrued income | 760 |  | - |  |

| Prepayments | 3,676 |  | 6,645 |  |

425,217 |  | 362,655 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 38,884 |  | 38,200 |  |

| Trade creditors | 18,838 |  | 24,835 |  |

| Social security and other taxes | 9,802 |  | 29,574 |  |

| VAT | 65,614 |  | 77,727 |  |

| Other creditors | 54,752 |  | 42,855 |  |

| Directors' current accounts | 234 |  | 1,955 |  |

| Accruals and deferred income | 195,642 |  | 208,349 |  |

383,766 |  | 423,495 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 3,537 |  | 13,956 |  |

The Massage Company-Camberley Ltd (Registered number: 09452826)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 18,500 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| C N Thompson

| Balance outstanding at start of year | (1,331 | ) | (339 | ) |

| Amounts advanced | 1,409 |  | - |  |

| Amounts repaid | (78 | ) | (992 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (1,331 | ) |

| F J E Walker

| Balance outstanding at start of year | (624 | ) | (312 | ) |

| Amounts advanced | 702 |  | - |  |

| Amounts repaid | (312 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (234 | ) | (624 | ) |

| The above loans are unsecured, interest free and repayable on demand.

| C N Thompson resigned as director during the year.