Sun Kissed Tanning Studios Ltd Accounts






Sun Kissed Tanning Studios Ltd

	Company No. 15978249
		Information for Filing with The Registrar
		30 September 2025

The Directors present their report and the accounts for the period ended 30 September 2025.

Principal activities
The principal activity of the company during the period under review was hairdressing and other beauty treatment.




Directors

The Directors who served at any time during the period were as follows:

S. Nasionek
B. Szpaczynski








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Nasionek
Director
22 April 2026

at	30 September 2025
Company No.		15978249	Notes	2025
				£
Fixed assets

	Tangible assets		5	102,105


				102,105
Current assets

	Debtors		6	13,406

	Cash at bank and in hand			19,377
				32,783
Creditors: Amount falling due within one year			7	(37,208)
Net current liabilities				(4,425)
Total assets less current liabilities				97,680




Net assets				97,680

Capital and reserves
	Called up share capital			100
	Share premium account		9	117,371


	Profit and loss account		9	(19,791)

Total equity				97,680



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 22 April 2026 and signed on its behalf by:
S. Nasionek
Director
22 April 2026

for the period ended 30 September 2025

General information

Sun Kissed Tanning Studios Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15978249

Its registered office is:

14 Willerby Road

Hull

HU5 5JJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

% 20% Reducing Balance

Plant and machinery

% 20% Reducing Balance

Furniture, fittings and equipment

% 20% Reducing Balance

Leased assets

N/A

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	13

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	13,824

		Total corporation tax	13,824





		Tax on profit on ordinary activities	13,824

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025
		2038	£	£
		Profit on ordinary activities before tax	62,033	-

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	11,786	-
		Expenses not deductible for tax purposes	2,038	-




		Tax on profit on ordinary activities	13,824	-

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation

		Additions	46,413	67,684	13,535	127,632



		At 30 September 2025	46,413	67,684	13,535	127,632
		Depreciation

		Charge for the year	9,283	13,537	2,707	25,527



		At 30 September 2025	9,283	13,537	2,707	25,527
		Net book values
		At 30 September 2025	37,130	54,147	10,828	102,105

6	Debtors
			2025
			£





		Loans to directors	8,094
		The Corner Intercompany loan	5,312

			13,406

7	Creditors:
		amounts falling due within one year
			2025
			£


		M Shirley loan	5,865



		Taxes and social security	31,343



			37,208

Share Capital

100 Ordinary Shares

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2025
			£
		Dividends for the period:
		Dividends paid in the period	68,000

			68,000

		Dividends by type:

		Equity dividends	68,000
			68,000