1 December 2022 false No description of principal activity Taxfiler 2024.5 SC283321business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC2833212022-11-30 SC2833212022-12-012023-11-30 SC283321business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 SC283321business:AbridgedAccounts2022-12-012023-11-30 SC2833212023-11-30 SC283321business:Director12022-12-012023-11-30 SC283321business:CompanySecretary12022-12-012023-11-30 SC283321business:RegisteredOffice2022-12-012023-11-30 SC2833212022-11-30 SC283321core:WithinOneYear2023-11-30 SC283321core:WithinOneYear2022-11-30 SC283321core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC283321core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC283321core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC283321core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC283321core:PreviouslyStatedAmount2023-11-30 SC283321core:PreviouslyStatedAmount2022-11-30 SC283321business:SmallEntities2022-12-012023-11-30 SC283321countries:Scotland2022-12-012023-11-30 SC283321core:PlantMachinery2022-12-012023-11-30 SC283321core:FurnitureFittings2022-12-012023-11-30 SC283321core:ComputerEquipment2022-12-012023-11-30 SC2833212021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC283321 (Scotland)
Sun Distribution Limited Unaudited accounts for the year ended 30 November 2023
Sun Distribution Limited Unaudited accounts Contents
Page
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Sun Distribution Limited Company Information for the year ended 30 November 2023
Director
Mr Tao Yan
Secretary
Miss Z Wang
Company Number
SC283321 (Scotland)
Registered Office
272 Bath Street Glasgow G2 4JR Scotland
Accountants
Barking Accountants Ltd 2 Beal Road ILFORD ESSEX IG1 4QF
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Sun Distribution Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
413 
909 
Current assets
Inventories
2,500 
3,500 
Debtors
973 
1,171 
Cash at bank and in hand
52,525 
56,759 
55,998 
61,430 
Creditors: amounts falling due within one year
(70,554)
(68,409)
Net current liabilities
(14,556)
(6,979)
Net liabilities
(14,143)
(6,070)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(14,243)
(6,170)
Shareholders' funds
(14,143)
(6,070)
For the year ending 30 November 2023 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2024 and were signed on its behalf by
Mr Tao Yan Director Company Registration No. SC283321
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Sun Distribution Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Sun Distribution Limited is a private company, limited by shares, registered in Scotland, registration number SC283321. The registered office is 272 Bath Street, Glasgow, G2 4JR, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
33.33% Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 December 2022
30,000 
At 30 November 2023
30,000 
Amortisation
At 1 December 2022
30,000 
At 30 November 2023
30,000 
Net book value
At 30 November 2023
- 
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Sun Distribution Limited Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2022
7,141 
At 30 November 2023
7,141 
Depreciation
At 1 December 2022
6,232 
Charge for the year
496 
At 30 November 2023
6,728 
Net book value
At 30 November 2023
413 
At 30 November 2022
909 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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