THE GLOW GROUP (NE) LTD Filleted Accounts Cover |  |

| THE GLOW GROUP (NE) LTD |
|  | Company No. 16000743 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 December 2025 |  |  |

THE GLOW GROUP (NE) LTD Directors Report Registrar |  |

The Directors present their report and the accounts for the period ended 31 December 2025.
Principal activities |  |  |  |  |
The principal activity of the company during the period under review was the operation of tanning studios.
Directors |  |  |  |  |
The Directors who served at any time during the period were as follows:
M.J. Anderson |  |  |  |  |  |  |
T.J. Haley |  |  |  |  |  |  |
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 |  |  |  |
M.J. Anderson |  |  |  |  |  |
Director |  |  |  |  |  |
04 August 2026 |  |  |  |  |  |

THE GLOW GROUP (NE) LTD Balance Sheet Registrar |  |

at | 31 December 2025 |  |  |  |  |  |  |
Company No. | 16000743 |  | Notes | 2025 |  |  |  |
|  |  |  |  |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | 706,966 |  |  |  |
| Investments |  | 6 | 8,000 |  |  |  |
|  |  |  |  |  | 714,966 |  |  |  |
Current assets |  |  |  |  |  |  |
| Debtors |  | 7 | 24,206 |  |  |  |
| Cash at bank and in hand |  |  | 11,996 |  |  |  |
|  |  |  |  |  | 36,202 |  |  |  |
Creditors: Amount falling due within one year | 8 | (10,181) |  |  |  |
Net current assets |  |  | 26,021 |  |  |  |
Total assets less current liabilities |  |  | 740,987 |  |  |  |
Creditors: Amounts falling due after more than one year | 9 | (675,000) |  |  |  |
Net assets |  |  | 65,987 |  |  |  |
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  |
| Profit and loss account |  | 10 | 65,986 |  |  |  |
Total equity |  |  | 65,987 |  |  |  |
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 31 December 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 04 August 2026 and signed on its behalf by: |  |
M.J. Anderson |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
04 August 2026 |  |  |  |  |  |  |  |

THE GLOW GROUP (NE) LTD Notes to the Accounts Registrar |  |

for the period ended 31 December 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| THE GLOW GROUP (NE) LTD is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 16000743 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Glow Tanning Front Street |  |  |  |  |  |  |  |  |  |
| Framwellgate Moor |  |  |  |  |  |  |  |  |  |
| Durham |  |  |  |  |  |  |  |  |  |
| DH1 5AU |  |  |  |  |  |
| 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.

2 | 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.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| 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: | 15 |  |  |  |

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2025 |  |  |  |
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  |
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | Profit on ordinary activities before tax |  |  |  | 65,986 |  |  |  |

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  | 593,273 |  | 166,440 |  | 759,713
|  | At 31 December 2025 |  |  |  |  |  | 593,273 |  | 166,440 |  | 759,713
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | Charge for the year |  |  |  |  |  | 31,923 |  | 20,824 |  | 52,747
|  | At 31 December 2025 |  |  |  |  |  | 31,923 |  | 20,824 |  | 52,747
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  | 561,350 |  | 145,616 |  | 706,966

6 | Investments |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other investments |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or valuation |  |  |  |  |  |  |  |  |  |
|  | Additions |  |  |  |  |  |  |  | 8,000 |  | 8,000
|  | At 31 December 2025 |  |  |  |  |  |  |  | 8,000 |  | 8,000
|  | Provisions/Impairment |  |  |  |  |  |  |  |  |  |
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 December 2025 |  |  |  |  |  |  |  | 8,000 |  | 8,000

7 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Trade debtors |  |  |  | 632 |  |  |  |
|  | VAT recoverable |  |  |  | 23,574 |  |  |  |
|  |  |  |  |  |  |  |  |  | 24,206 |  |  |  |

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Trade creditors |  |  |  | 10,182 |  |  |  |
|  | Accruals and deferred income |  |  |  | (1) |  |  |  |
|  |  |  |  |  |  |  |  |  | 10,181 |  |  |  |

9 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  |
|  |  |  |  |  |  |  |  |  | £ |  |  |  |
|  | Other loans |  |  |  | 675,000 |  |  |  |
|  |  |  |  |  |  |  |  |  | 675,000 |  |  |  |

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

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