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Registered number: 10745821
| Perfect Sunshine Ltd Financial statements Information for filing with the registrar 30 April 2025 |
Perfect Sunshine Ltd
Balance Sheet At 30 April 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,138 |  | 10,751
Investment property | 5 |  | 1,631,908 |  | 1,631,908
|  |  | 1,641,046 |  | 1,642,659
Current assets |  |  |  |  |
Debtors | 6 | 7,348 |  | 7,693 |
Cash at bank |  | 3,787 |  | 264 |
|  | 11,135 |  | 7,957 |
Creditors: amounts falling due within one year | 7 | (767,585) |  | (767,884) |
Net current liabilities |  |  | (756,450) |  | (759,927)
Total assets less current liabilities |  |  | 884,596 |  | 882,732
Creditors: amounts falling due after more than one year | 8 |  | (919,793) |  | (919,860)
Net liabilities |  |  | (35,197) |  | (37,128)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (35,297) |  | (37,228)
Shareholders' funds |  |  | (35,197) |  | (37,128)
1
Perfect Sunshine Ltd
Balance Sheet (continued) At 30 April 2025 The directors consider 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 directors acknowledge their 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 profit and loss account 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 on 17 October 2025.
Sundip Singh Kalirai
Director
Registered number: 10745821 The notes on pages 3 to 6 form part of these financial statements. 2
Perfect Sunshine Ltd
Notes to the financial statements for the year ended 30 April 2025
1. | General information
Perfect Sunshine Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James Boulevard, Newcastle upon Tyne, NE1 4JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Going concern
The director believes that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.
| 2.3 | Revenue
The turnover shown in the profit and loss account represents rental income receivable during the period.
| 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 year in which they are incurred.
| 2.6 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  | not depreciated
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
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. 3
Perfect Sunshine Ltd
Notes to the financial statements for the year ended 30 April 2025 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 May 2024 | 12,086
| At 30 April 2025 | 12,086
| Depreciation |
| At 1 May 2024 | 1,335
| Charge for the year | 1,613
| At 30 April 2025 | 2,948
| Net book value |
| At 30 April 2025 | 9,138
| At 30 April 2024 | 10,751
4
Perfect Sunshine Ltd
Notes to the financial statements for the year ended 30 April 2025
5. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 1,631,908
| At 30 April 2025 | 1,631,908
| No formal valuations were made in 2025, the directors are satisfied that the carrying value at the year end was consistent with their assessment of market value, on an open market value for existing use basis.
5
Perfect Sunshine Ltd
Notes to the financial statements for the year ended 30 April 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 7,150 | 7,150
| Prepayments and accrued income | 198 | 543
|  | 7,348 | 7,693
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 521 | -
| Other creditors | 765,004 | 765,904
| Accruals and deferred income | 2,060 | 1,980
|  | 767,585 | 767,884
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 919,793 | 919,860
|  | 919,793 | 919,860
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