SN SUN D LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12434512

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,494,584		7,495,043
Investments	5		(1,717,909 )		(572,294 )

			5,776,675		6,922,749
CURRENT ASSETS
Debtors	6	1,634		1,324
Investments	7	8,188,253		1,746,502
Cash at bank and in hand		794,262		831,499

		8,984,149		2,579,325
Creditors: Amounts Falling Due Within One Year	8	(5,309,816 )		(5,727 )

NET CURRENT ASSETS (LIABILITIES)			3,674,333		2,573,598

TOTAL ASSETS LESS CURRENT LIABILITIES			9,451,008		9,496,347

Creditors: Amounts Falling Due After More Than One Year	9		(13,062,992 )		(12,104,866 )

NET LIABILITIES			(3,611,984 )		(2,608,519 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(3,612,084 )		(2,608,619 )

SHAREHOLDERS' FUNDS			(3,611,984)		(2,608,519)

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SN SUN D LTD

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Frank Albert

Director

15/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SN SUN D LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12434512 . The registered office is Units 1 & 2 Field View, Baynards Green, Bicester, OX27 7SG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Plant & Machinery	20%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 February 2024	7,492,745	5,609	7,498,354

As at 31 January 2025	7,492,745	5,609	7,498,354

Depreciation
As at 1 February 2024	-	3,311	3,311
Provided during the period	-	459	459

As at 31 January 2025	-	3,770	3,770

...CONTINUED

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SN SUN D LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	7,492,745	1,839	7,494,584

As at 1 February 2024	7,492,745	2,298	7,495,043

5. Investments

	Listed
	£
Cost
As at 1 February 2024	(572,294 )
Disposals	(1,145,615 )

As at 31 January 2025	(1,717,909 )

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	(1,717,909 )

As at 1 February 2024	(572,294 )

6. Debtors

	2025	2024
	£	£
Due within one year
VAT Refund	1,534	1,224
Directors' loan accounts	100	100

	1,634	1,324

7. Current Asset Investments

	2025	2024
	£	£
Other investments, held for sale	8,188,253	1,746,502

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	96,271	-
Intercompany SN IDN - Short Term Loan	5,207,642	-
Corporation tax	(57 )	(57 )
Accruals and deferred income	5,960	5,784

	5,309,816	5,727

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SN SUN D LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans (Long term liabilities - creditors > 1 year)	7,000,000	7,000,000
Inter Company loan sn Idn immobillien gmbh (Long term liabilities - creditors > 1 year)	6,062,992	5,104,866

	13,062,992	12,104,866

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Mr Frank Albert	100	-	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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