REGISTERED NUMBER: 15028611 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Switch It Up Tanning and Beauty Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

A J Tidy

REGISTERED OFFICE:

6 Reardon Court

Woodloes Avenue South

Warwick

CV34 5RN

REGISTERED NUMBER:

15028611 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Switch It Up Tanning and Beauty Ltd for the year ended 30 April 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Switch It Up Tanning and Beauty Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Switch It Up Tanning and Beauty Ltd and state those matters that we have agreed to state to the director of Switch It Up Tanning and Beauty Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Switch It Up Tanning and Beauty Ltd and its director for our work or for this report.

It is your duty to ensure that Switch It Up Tanning and Beauty Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Switch It Up Tanning and Beauty Ltd. You consider that Switch It Up Tanning and Beauty Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Switch It Up Tanning and Beauty Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

15 June 2026

FIXED ASSETS

Tangible assets

4

98,278

79,622

CURRENT ASSETS

Stocks

1,925

1,604

Debtors

5

10,132

21,765

Cash at bank

2,482

1,595

14,539

24,964

CREDITORS

Amounts falling due within one year

6

(50,985

)

(39,164

)

NET CURRENT LIABILITIES

(36,446

)

(14,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

61,832

65,422

CREDITORS

Amounts falling due after more than one year

7

(98,497

)

(90,290

)

NET LIABILITIES

(36,665

)

(24,868

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(36,666

)

(24,869

)

(36,665

)

(24,868

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

A J Tidy - Director

1.	STATUTORY INFORMATION

Switch It Up Tanning and Beauty 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

straight line over 5 years

Computer equipment

-

straight line over 3 years

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

At 30 April 2026 there was a deficiency of assets of £36,666 (2025 - £24,869). The company is dependant upon the continued financial support of the director, it is understood that this support will continue. On this basis the director considers it appropriate to prepare financial statements on a going concern basis. These financial statements do not include any adjustments which would arise if the accounts had not been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

78,633

16,130

576

95,339

Additions

32,325

4,174

306

36,805

At 30 April 2026

110,958

20,304

882

132,144

DEPRECIATION

At 1 May 2025

12,328

3,193

196

15,717

Charge for year

14,479

3,426

244

18,149

At 30 April 2026

26,807

6,619

440

33,866

NET BOOK VALUE

At 30 April 2026

84,151

13,685

442

98,278

At 30 April 2025

66,305

12,937

380

79,622

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

10,132

21,765

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,179

4,459

Hire purchase contracts

2,216

-

Trade creditors

3,882

3,655

Taxation and social security

516

-

Other creditors

39,192

31,050

50,985

39,164

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

14,716

20,290

Hire purchase contracts

14,781

-

Other creditors

69,000

70,000

98,497

90,290

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

16,997

-

CWRT Loan

19,895

24,748

36,892

24,748