Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-142025-05-14The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-10-01The principal activities of the company is to construct domestic buildings and installation.33falsetruefalse 12865121 2023-10-01 2024-09-30 12865121 2022-10-01 2023-09-30 12865121 2024-09-30 12865121 2023-09-30 12865121 c:Director1 2023-10-01 2024-09-30 12865121 d:MotorVehicles 2023-10-01 2024-09-30 12865121 d:MotorVehicles 2024-09-30 12865121 d:MotorVehicles 2023-09-30 12865121 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12865121 d:OfficeEquipment 2023-10-01 2024-09-30 12865121 d:OfficeEquipment 2024-09-30 12865121 d:OfficeEquipment 2023-09-30 12865121 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12865121 d:ComputerEquipment 2023-10-01 2024-09-30 12865121 d:ComputerEquipment 2024-09-30 12865121 d:ComputerEquipment 2023-09-30 12865121 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12865121 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12865121 d:CurrentFinancialInstruments 2024-09-30 12865121 d:CurrentFinancialInstruments 2023-09-30 12865121 d:Non-currentFinancialInstruments 2024-09-30 12865121 d:Non-currentFinancialInstruments 2023-09-30 12865121 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12865121 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12865121 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 12865121 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 12865121 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 12865121 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 12865121 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 12865121 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 12865121 d:ShareCapital 2024-09-30 12865121 d:ShareCapital 2023-09-30 12865121 d:RetainedEarningsAccumulatedLosses 2024-09-30 12865121 d:RetainedEarningsAccumulatedLosses 2023-09-30 12865121 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 12865121 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 12865121 c:OrdinaryShareClass1 2023-10-01 2024-09-30 12865121 c:OrdinaryShareClass1 2024-09-30 12865121 c:OrdinaryShareClass1 2023-09-30 12865121 c:OrdinaryShareClass2 2023-10-01 2024-09-30 12865121 c:OrdinaryShareClass2 2024-09-30 12865121 c:OrdinaryShareClass2 2023-09-30 12865121 c:OrdinaryShareClass3 2023-10-01 2024-09-30 12865121 c:OrdinaryShareClass3 2024-09-30 12865121 c:OrdinaryShareClass3 2023-09-30 12865121 c:OrdinaryShareClass4 2023-10-01 2024-09-30 12865121 c:OrdinaryShareClass4 2024-09-30 12865121 c:OrdinaryShareClass4 2023-09-30 12865121 c:FRS102 2023-10-01 2024-09-30 12865121 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12865121 c:FullAccounts 2023-10-01 2024-09-30 12865121 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12865121 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12865121










Sunray Conservatories Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 September 2024

 
Sunray Conservatories Limited
 
  
Chartered Accountants' Report to the Director on the preparation of the Unaudited Statutory Financial Statements of Sunray Conservatories Limited for the Year Ended 30 September 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sunray Conservatories Limited for the year ended 30 September 2024 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 director of Sunray Conservatories Limited in accordance with the terms of our engagement letter dated 06 January 2025Our work has been undertaken solely to prepare for your approval the financial statements of Sunray Conservatories Limited and state those matters that we have agreed to state to the director of Sunray Conservatories Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sunray Conservatories Limited and its director for our work or for this report. 

It is your duty to ensure that Sunray Conservatories Limited 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 Sunray Conservatories Limited. You consider that Sunray Conservatories Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Sunray Conservatories Limited. 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.

  



Kreston Reeves LLP
Chartered Accountants
Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL
14 May 2025
Page 1

 
Sunray Conservatories Limited
Registered number: 12865121

Balance Sheet
As at 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
9,008
12,757

  
9,008
12,757

Current assets
  

Debtors: amounts falling due within one year
 5 
46,397
15,577

Bank and cash balances
  
12,005
39,455

  
58,402
55,032

Creditors: amounts falling due within one year
 6 
(55,658)
(57,776)

Net current assets/(liabilities)
  
 
 
2,744
 
 
(2,744)

Total assets less current liabilities
  
11,752
10,013

Creditors: amounts falling due after more than one year
 7 
(7,125)
(9,657)

Provisions for liabilities
  

Deferred tax
 9 
(1,712)
(3,189)

  
 
 
(1,712)
 
 
(3,189)

Net assets/(liabilities)
  
2,915
(2,833)


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
2,815
(2,933)

  
2,915
(2,833)

Page 2

 
Sunray Conservatories Limited
Registered number: 12865121

Balance Sheet (continued)
As at 30 September 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
B Pollard
Director
Date: 14 May 2025

The notes on pages 4 to 10 form part of these financial statements.
Page 3

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

1.


General information

The company is a private company limited by share capital incorporated in England and Wales. The registered office address is: C/O Kreston Reeves LLP, Plus X Innovation Hub, Lewes Road, Brighton, United Kingdom, BN2 4GL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding value added tax. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
60 months straight line
Office equipment
-
60 months straight line
Computer equipment
-
36 months straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Debtors

Short-term debtors are measured at transaction price.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. 

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 6

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

4.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 October 2023
13,350
2,271
6,199
21,820


Disposals
-
(1,157)
(4,902)
(6,059)



At 30 September 2024

13,350
1,114
1,297
15,761



Depreciation


At 1 October 2023
2,003
1,362
5,698
9,063


Charge for the year on owned assets
2,670
454
280
3,404


Disposals
-
(926)
(4,788)
(5,714)



At 30 September 2024

4,673
890
1,190
6,753



Net book value



At 30 September 2024
8,677
224
107
9,008



At 30 September 2023
11,347
909
501
12,757


5.


Debtors

2024
2023
£
£


Trade debtors
-
2,920

Other debtors
45,595
12,068

Called up share capital not paid
20
20

Prepayments and accrued income
782
569

46,397
15,577


Page 7

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,532
2,267

Trade creditors
6,230
18,479

Corporation tax
8,790
9,991

Other taxation and social security
6,449
7,214

Other creditors
29,207
17,500

Accruals and deferred income
2,450
2,325

55,658
57,776



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
7,125
9,657

7,125
9,657


The bank loan with Natwest is secured by personal guarantee from the director.





Page 8

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
2,532
2,267


2,532
2,267

Amounts falling due 1-2 years

Bank loans
2,829
2,532


2,829
2,532

Amounts falling due 2-5 years

Bank loans
4,296
7,125


4,296
7,125


9,657
11,924



9.


Deferred taxation




2024


£






At beginning of year
(3,189)


Charged to profit or loss
1,477



At end of year
(1,712)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,712)
(3,189)

(1,712)
(3,189)

Page 9

 
Sunray Conservatories Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2024

10.


Share capital

2024
2023
£
£
Allotted and called up



70 (2023 - 70) Ordinary 'A' shares of £1 each
70
70
10 (2023 - 10) Ordinary 'B' shares of £1 each
10
10
10 (2023 - 10) Ordinary 'C' shares of £1 each
10
10
10 (2023 - 10) Ordinary 'D' shares of £1 each
10
10

100

100



11.


Transactions with directors

During the year the company made the following advances to the director: 


Outstanding 2023
Advances
Repayment
Outstanding 2024
£
£
£
£

Interest free loan - repayable on demand
12,068
13,918
-
25,986
12,068
13,918
-
25,986

Page 10