THE GLOW GROUP (NE) LTD Accounts






THE GLOW GROUP (NE) LTD

	Company No. 16000743
		Information for Filing with The Registrar
		31 December 2025

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

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

for the period ended 31 December 2025

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.

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

Reserves

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