Company No: 06802424 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	1,958		2,458
Tangible assets	4	23,220		45,807
		25,178		48,265
Current assets
Stocks		21,794		22,915
Debtors	5	39,189		122,853
		60,983		145,768
Creditors: amounts falling due within one year	6	( 41,452)		( 122,918)
Net current assets		19,531		22,850
Total assets less current liabilities		44,709		71,115
Creditors: amounts falling due after more than one year	7	( 23,517)		( 29,174)
Provision for liabilities		( 16,461)		( 11,452)
Net assets		4,731		30,489
Capital and reserves
Called-up share capital		100		100
Profit and loss account		4,631		30,389
Total shareholders' funds		4,731		30,489

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sundial Solar Solutions Limited (registered number: 06802424) were approved and authorised for issue by the Director on 23 September 2025. They were signed on its behalf by:

D McCormick Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sundial Solar Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 14 Okehampton Bus Centre, Higher Stockley Mead Exeter Road,, OKEHAMPTON, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	5 years straight line
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 April 2024	5,000		5,000
At 31 March 2025	5,000		5,000
Accumulated amortisation
At 01 April 2024	2,542		2,542
Charge for the financial year	500		500
At 31 March 2025	3,042		3,042
Net book value
At 31 March 2025	1,958		1,958
At 31 March 2024	2,458		2,458

4. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	25,924		109,217		2,334		137,475
Additions	1,374		0		0		1,374
At 31 March 2025	27,298		109,217		2,334		138,849
Accumulated depreciation
At 01 April 2024	21,876		69,575		217		91,668
Charge for the financial year	1,650		21,844		467		23,961
At 31 March 2025	23,526		91,419		684		115,629
Net book value
At 31 March 2025	3,772		17,798		1,650		23,220
At 31 March 2024	4,048		39,642		2,117		45,807

5. Debtors

	2025		2024
	£		£
Trade debtors	28,083		15,352
Other debtors	11,106		107,501
	39,189		122,853

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	5,853		( 12,011)
Trade creditors	5,816		17,397
Amounts owed to related parties	530		530
Taxation and social security	16,807		6,499
Other creditors	12,446		110,503
	41,452		122,918

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	23,517		29,174

There are no amounts included above in respect of which any security has been given by the small entity.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (repayable by instalments)	901		6,920

8. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating lease	1,146		1,146

9. Related party transactions

Other related party transactions

	2025		2024
	£		£
Amounts due to key management personnel	3,429		3,429
Amounts due to other related parties	4,392		4,392