Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-301falsetrueNo description of principal activitytruefalse 15453809 2024-01-29 15453809 2024-01-30 2025-01-31 15453809 2023-01-30 2024-01-29 15453809 2025-01-31 15453809 c:Director1 2024-01-30 2025-01-31 15453809 d:LeaseholdInvestmentProperty 2024-01-30 2025-01-31 15453809 d:LeaseholdInvestmentProperty 2025-01-31 15453809 d:CurrentFinancialInstruments 2025-01-31 15453809 d:Non-currentFinancialInstruments 2025-01-31 15453809 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15453809 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 15453809 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-01-31 15453809 d:ShareCapital 2025-01-31 15453809 d:RetainedEarningsAccumulatedLosses 2025-01-31 15453809 c:OrdinaryShareClass1 2024-01-30 2025-01-31 15453809 c:OrdinaryShareClass1 2025-01-31 15453809 c:FRS102 2024-01-30 2025-01-31 15453809 c:AuditExempt-NoAccountantsReport 2024-01-30 2025-01-31 15453809 c:FullAccounts 2024-01-30 2025-01-31 15453809 c:PrivateLimitedCompanyLtd 2024-01-30 2025-01-31 15453809 e:PoundSterling 2024-01-30 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15453809









EASTERN SUNSHINE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2025

 
EASTERN SUNSHINE LIMITED
REGISTERED NUMBER: 15453809

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
Note
£

Fixed assets
  

Investment property
 4 
975,321

  
975,321

Current assets
  

Debtors: amounts falling due within one year
 5 
34,724

Cash at bank and in hand
 6 
9,126

  
43,850

Creditors: amounts falling due within one year
 7 
(385,143)

Net current (liabilities)/assets
  
 
 
(341,293)

Total assets less current liabilities
  
634,028

Creditors: amounts falling due after more than one year
 8 
(645,059)

  

Net (liabilities)/assets
  
(11,031)


Capital and reserves
  

Called up share capital 
 10 
1

Profit and loss account
  
(11,032)

  
(11,031)


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 period in question in accordance with section 476 of the Companies Act 2006.

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.

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: 




Page 1

 
EASTERN SUNSHINE LIMITED
REGISTERED NUMBER: 15453809
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

................................................
Chunxia ZHAO
Director

Date: 29 July 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
EASTERN SUNSHINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

Eastern Sunshine Limited is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 14 Corbet Close, Wallington, United Kingdom, SM6 7GB. The company was incorporated on 30 January 2024 and commenced to trade on 28 October 2024.  

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

Going concern

The director, having reviewed the Company's financial performance and position up to the date these financial statements were approved, is of the opinion that the Company has available at its disposal, adequate financial resources to continue in operational existence for the foreseeable future.
While there will always remain inherent uncertainty, the director has no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the Company to continue as a going concern and therefore consider it both appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and to not recognise any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate.

 
2.3

Revenue

Revenue comprises turnover recognised by the Company in respect of rental income receivable during the year with amounts recognised in accordance with the underlying contractual arrangement on a straight line basis over the term of occupancy and is measured at the fair value of the consideration receivable.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

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

Page 3

 
EASTERN SUNSHINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.6

Taxation

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.


 
2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

 
EASTERN SUNSHINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Investment property


Long term leasehold investment property

£



Valuation


Additions at cost
975,321



At 31 January 2025
975,321

The 2025 valuations were made by director, on an open market value for existing use basis.








5.


Debtors

2025
£


Prepayments and accrued income
34,724

34,724



6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
9,126

9,126


Page 5

 
EASTERN SUNSHINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

7.


Creditors: Amounts falling due within one year

2025
£

Other creditors
372,024

Accruals and deferred income
13,119

385,143



8.


Creditors: Amounts falling due after more than one year

2025
£

Bank loans
645,059

645,059


The following liabilities were secured:




Bank Loans
645,059

645,059

Details of security provided:

The bank loans are secured by a fixed legal charge over the assets of the company.


9.


Loans


Analysis of the maturity of loans is given below:


2025
£




Amounts falling due after more than 5 years

Bank loans
645,059

645,059

645,059


Page 6

 
EASTERN SUNSHINE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

10.


Share capital

2025
£
Allotted, called up and fully paid


1 Ordinary  share of £1.00
1


The shares were issued on 30 January 2024. The consideration was £1.


11.


Related party transactions

There are non-interest bearing loan of £372,024 due to the director, Ms Chunxia ZHAO.


12.


Controlling party

The ultimate controlling party during the period were Ms Chunxia ZHAO.
 
Page 7