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REGISTERED NUMBER: 02778763 (England and Wales)











SUNDOWNER LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 458,851 477,326

CURRENT ASSETS
Stocks 78,919 135,016
Debtors 5 58,030 72,497
Prepayments and accrued income 9,453 9,176
Cash at bank and in hand 815,132 763,816
961,534 980,505
CREDITORS
Amounts falling due within one year 6 181,578 174,846
NET CURRENT ASSETS 779,956 805,659
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,238,807

1,282,985

CREDITORS
Amounts falling due after more than one
year

7

314,000

315,000

PROVISIONS FOR LIABILITIES 33,960 35,043

ACCRUALS AND DEFERRED INCOME 498,003 470,249

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 391,844 461,693
SHAREHOLDERS' FUNDS 392,844 462,693
1,238,807 1,282,985

SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

BALANCE SHEET - continued
31 MARCH 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:




P R Cross - Director



I G Gillett - Director


SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Sundowner Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02778763

Registered office: 3 Weekley Wood Close
Kettering
Northamptonshire
NN14 1UQ

The company's place of business is Newport Road, Hemsby, Great Yarmouth, Norfolk, NR29 4NW.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 0% freehold buildings
Plant and machinery - 20% on reducing balance and 5% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors
Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.


SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 138,834 974,352 9,080 21,993 1,144,259
Additions - 483 - 41,889 42,372
Disposals - - - (21,993 ) (21,993 )
At 31 March 2025 138,834 974,835 9,080 41,889 1,164,638
DEPRECIATION
At 1 April 2024 - 636,054 9,065 21,814 666,933
Charge for year - 46,843 2 13,823 60,668
Eliminated on disposal - - - (21,814 ) (21,814 )
At 31 March 2025 - 682,897 9,067 13,823 705,787
NET BOOK VALUE
At 31 March 2025 138,834 291,938 13 28,066 458,851
At 31 March 2024 138,834 338,298 15 179 477,326

SUNDOWNER LIMITED (REGISTERED NUMBER: 02778763)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 58,030 72,497

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 17,091 36,366
Taxation and social security 164,487 138,480
181,578 174,846

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 314,000 315,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Motorcross Limited Loan 314,000 315,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1,000 Ordinary £1.00 1,000 1,000