Company registration number 05321045 (England and Wales)
THE SPRAY TAN CUBICLE COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
THE SPRAY TAN CUBICLE COMPANY LTD
COMPANY INFORMATION
Director
Mrs N J Matthews
Company number
05321045
Registered office
Unit B Salwarpe Business Park
Salwarpe Road
Droitwich
WR9 9BN
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
HSBC Bank Plc
6 Broad Street
Worcester
Worcestershire
WR1 2EJ
THE SPRAY TAN CUBICLE COMPANY LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
THE SPRAY TAN CUBICLE COMPANY LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE SPRAY TAN CUBICLE COMPANY LTD FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Spray Tan Cubicle Company Ltd for the year ended 31 March 2026 which comprise, the 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of The Spray Tan Cubicle Company Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Spray Tan Cubicle Company Ltd and state those matters that we have agreed to state to the b oard of d irectors of The Spray Tan Cubicle Company Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Spray Tan Cubicle Company Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that The Spray Tan Cubicle Company 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 profit of The Spray Tan Cubicle Company Ltd. You consider that The Spray Tan Cubicle Company 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 The Spray Tan Cubicle Company 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 f inancial statements.

Ormerod Rutter Limited
29 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
THE SPRAY TAN CUBICLE COMPANY LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,000
3,000
Tangible assets
4
13,191
20,895
16,191
23,895
Current assets
Stocks
597,371
654,463
Debtors
5
177,897
128,684
Cash at bank and in hand
159,965
202,314
935,233
985,461
Creditors: amounts falling due within one year
6
(423,480)
(413,065)
Net current assets
511,753
572,396
Total assets less current liabilities
527,944
596,291
Creditors: amounts falling due after more than one year
7
(44,444)
(114,778)
Provisions for liabilities
9
(3,088)
(4,089)
Net assets
480,412
477,424
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
480,312
477,324
Total equity
480,412
477,424

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

THE SPRAY TAN CUBICLE COMPANY LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 29 July 2026
Mrs N J Matthews
Director
Company registration number 05321045 (England and Wales)
THE SPRAY TAN CUBICLE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

The Spray Tan Cubicle Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit B Salwarpe Business Park, Salwarpe Road, Droitwich, WR9 9BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life and has now been fully amortised.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Intellectural property rights
Not provided
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

THE SPRAY TAN CUBICLE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
2 years on cost
Plant and equipment
25% on cost
Fixtures and fittings
20% on cost
Computer equipment
25% on cost
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE SPRAY TAN CUBICLE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
14
16
3
Intangible fixed assets
Goodwill
Intellectural property rights
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
20,000
3,000
23,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
20,000
-
0
20,000
Carrying amount
At 31 March 2026
-
0
3,000
3,000
At 31 March 2025
-
0
3,000
3,000
THE SPRAY TAN CUBICLE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
Cost
At 1 April 2025
120,903
34,551
38,485
166,723
360,662
Additions
-
0
-
0
111
3,223
3,334
At 31 March 2026
120,903
34,551
38,596
169,946
363,996
Depreciation and impairment
At 1 April 2025
120,903
34,065
27,992
156,806
339,766
Depreciation charged in the year
-
0
486
4,614
5,939
11,039
At 31 March 2026
120,903
34,551
32,606
162,745
350,805
Carrying amount
At 31 March 2026
-
-
0
5,990
7,201
13,191
At 31 March 2025
-
0
485
10,493
9,917
20,895
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
120,198
80,698
Other debtors
57,699
47,986
177,897
128,684
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
70,334
88,667
Trade creditors
265,869
237,470
Taxation and social security
89,699
77,311
Other creditors
(2,422)
9,617
423,480
413,065
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
44,444
114,778
THE SPRAY TAN CUBICLE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
8
Secured debts
The following secured debts are included within creditors:
2026
2025
£
£
Bank loans
114,778
203,445
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
9
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
3,088
4,089
10
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Loan account
3.75
5,731
93,632
380
(75,000)
24,743
5,731
93,632
380
(75,000)
24,743

The director's loan account was repaid within nine months of the year end.

12
Ultimate controlling party

The ultimate controlling party is Mrs N J Matthews.

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