

			Company registration number:08595776






		SUNNY SHOWERS LTD

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 December 2024



SUNNY SHOWERS LTD

BALANCE SHEET

AS AT 31 December 2024


		2024		2023
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		142,312		165,819

			142,312		165,819

CURRENT ASSETS
Stocks		3,046,040		3,195,168
Debtors	4	1,231,215		685,323
Cash at bank and in hand		1,215,530		996,297

		5,492,785		4,876,788

CREDITORS
Amounts falling due within one year	5	(5,353,560)		(3,677,597)

NET CURRENT ASSETS			139,225		1,199,191

TOTAL ASSETS LESS
CURRENT LIABILITIES			281,537		1,365,010

Creditors falling due after one year	6		(50,000)		(50,000)

PROVISIONS FOR LIABILITIES			(26,526)		(30,907)

NET ASSETS			205,011		1,284,103



CAPITAL AND RESERVES
Called-up equity share capital	7		100		100
Profit and loss account			204,911		1,284,003

SHAREHOLDERS FUNDS			205,011		1,284,103


For the year ending 31 December 2024 the company was entitled to exemption 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 18 September 2025 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Jiwu Yang

18 September 2025
The annexed notes form part of these financial statements.



SUNNY SHOWERS LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 January 2023	100	0	1,048,166	0	0	1,048,266

Changes in equity
Total Comprehensive Income	0	0	235,837	0	0	235,837
Balance at 31 December 2023	100	0	1,284,003	0	0	1,284,103

Changes in equity
Dividend	0	0	(600,000)	0	0	(600,000)
Total comprehensive income	0	0	(479,092)	0	0	(479,092)
Balance at 31 December 2024	100	0	204,911	0	0	205,011

SUNNY SHOWERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Accounting policies

Statutory information

The company is registered in England and its registered number is 08595776. The company is a private company limited by shares. Its registered office is 20 Great King Street North, Birmingham, England, B19

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Foreign Currency

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.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery 25% per annum of cos

Fixtures and Fittings 15% reducing balance basis

Motor Vehicles 25% reducing balance basi

Land and buildings 10% per annum of cos

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Deferred Taxation

Deferred tax is provided on the liability method to take account of the timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 39.



3.	Tangible fixed assets

		Short Lease	Plant	Motor	F and F	Total

	Cost
	At start of period	4,500	8,287	16,500	287,019	316,306
	Additions	0	0	0	7,474	7,474
	Disposals	(0)	(0)	(16,500)	(0)	(16,500)
	At end of period	4,500	8,287	0	294,493	307,280

	Depreciation
	At start of period	1,350	7,245	11,279	130,613	150,487
	Provided during the period	450	728	0	24,582	25,760
	On disposals	(0)	(0)	(11,279)	(0)	(11,279)
	At end of period	1,800	7,973	0	155,195	164,968

	Net Book Value
	At start of period	3,150	1,042	5,221	156,406	165,819
	At end of period	2,700	314	0	139,298	142,312



4.	Debtors
		2024	2023
		£	£
	Due within one year
	Trade Debtors	745,579	359,972
	Prepayments and accrued income	255,615	156,403
	Corporation tax recoverable assets	76,073	0

		1,077,267	516,375

	Due after one year
	Other Debtors	153,948	168,948

		1,231,215	685,323



5.	Creditors due within one year
		2024	2023
		£	£

	Trade creditors	4,403,140	2,558,713
	Bank Loans and Overdrafts	2,449	9,718
	Corporation Tax	0	76,073
	Other taxes and social security costs	331,424	582,773
	Other creditors	600,000	0
	Accruals and deferred income	16,547	450,320

		5,353,560	3,677,597

6.	Creditors due after one year
		2024	2023
		£	£

	Other creditors	50,000	50,000

		50,000	50,000


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2024	2023
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





8.	Related Party Transactions
	During the year, the company purchased goods totalling £11,932,872.77 from Sally International (Hong Kong) Co., Limited.