2024-05-01 2025-04-30 2025-04-30 false 13317274 SUN PEN LIMITED 2026-01-14 false iso4217:GBP xbrli:pure 13317274 2024-04-30 13317274 2025-04-30 13317274 2024-05-01 2025-04-30 13317274 2023-04-30 13317274 2024-04-30 13317274 2023-05-01 2024-04-30 13317274 bus:SmallEntities 2024-05-01 2025-04-30 13317274 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13317274 bus:FullAccounts 2024-05-01 2025-04-30 13317274 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13317274 core:WithinOneYear 2025-04-30 13317274 core:AfterOneYear 2025-04-30 13317274 core:WithinOneYear 2024-04-30 13317274 core:AfterOneYear 2024-04-30 13317274 core:ShareCapital 2025-04-30 13317274 core:SharePremium 2025-04-30 13317274 core:RevaluationReserve 2025-04-30 13317274 core:OtherReservesSubtotal 2025-04-30 13317274 core:RetainedEarningsAccumulatedLosses 2025-04-30 13317274 core:ShareCapital 2024-04-30 13317274 core:SharePremium 2024-04-30 13317274 core:RevaluationReserve 2024-04-30 13317274 core:OtherReservesSubtotal 2024-04-30 13317274 core:RetainedEarningsAccumulatedLosses 2024-04-30 13317274 core:LandBuildings 2025-04-30 13317274 core:PlantMachinery 2025-04-30 13317274 core:Vehicles 2025-04-30 13317274 core:FurnitureFittings 2025-04-30 13317274 core:OfficeEquipment 2025-04-30 13317274 core:NetGoodwill 2025-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 13317274 core:ListedExchangeTraded 2025-04-30 13317274 core:UnlistedNon-exchangeTraded 2025-04-30 13317274 core:LandBuildings 2024-04-30 13317274 core:PlantMachinery 2024-04-30 13317274 core:Vehicles 2024-04-30 13317274 core:FurnitureFittings 2024-04-30 13317274 core:OfficeEquipment 2024-04-30 13317274 core:NetGoodwill 2024-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 13317274 core:ListedExchangeTraded 2024-04-30 13317274 core:UnlistedNon-exchangeTraded 2024-04-30 13317274 core:LandBuildings 2024-05-01 2025-04-30 13317274 core:PlantMachinery 2024-05-01 2025-04-30 13317274 core:Vehicles 2024-05-01 2025-04-30 13317274 core:FurnitureFittings 2024-05-01 2025-04-30 13317274 core:OfficeEquipment 2024-05-01 2025-04-30 13317274 core:NetGoodwill 2024-05-01 2025-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 13317274 core:ListedExchangeTraded 2024-05-01 2025-04-30 13317274 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 13317274 core:MoreThanFiveYears 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments 2025-04-30 13317274 core:Non-currentFinancialInstruments 2024-04-30 13317274 dpl:CostSales 2024-05-01 2025-04-30 13317274 dpl:DistributionCosts 2024-05-01 2025-04-30 13317274 core:LandBuildings 2024-05-01 2025-04-30 13317274 core:PlantMachinery 2024-05-01 2025-04-30 13317274 core:Vehicles 2024-05-01 2025-04-30 13317274 core:FurnitureFittings 2024-05-01 2025-04-30 13317274 core:OfficeEquipment 2024-05-01 2025-04-30 13317274 dpl:AdministrativeExpenses 2024-05-01 2025-04-30 13317274 core:NetGoodwill 2024-05-01 2025-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 13317274 dpl:GroupUndertakings 2024-05-01 2025-04-30 13317274 dpl:ParticipatingInterests 2024-05-01 2025-04-30 13317274 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 13317274 core:ListedExchangeTraded 2024-05-01 2025-04-30 13317274 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 13317274 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 13317274 dpl:CostSales 2023-05-01 2024-04-30 13317274 dpl:DistributionCosts 2023-05-01 2024-04-30 13317274 core:LandBuildings 2023-05-01 2024-04-30 13317274 core:PlantMachinery 2023-05-01 2024-04-30 13317274 core:Vehicles 2023-05-01 2024-04-30 13317274 core:FurnitureFittings 2023-05-01 2024-04-30 13317274 core:OfficeEquipment 2023-05-01 2024-04-30 13317274 dpl:AdministrativeExpenses 2023-05-01 2024-04-30 13317274 core:NetGoodwill 2023-05-01 2024-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2023-05-01 2024-04-30 13317274 dpl:GroupUndertakings 2023-05-01 2024-04-30 13317274 dpl:ParticipatingInterests 2023-05-01 2024-04-30 13317274 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 13317274 core:ListedExchangeTraded 2023-05-01 2024-04-30 13317274 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 13317274 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 13317274 core:NetGoodwill 2025-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 13317274 core:LandBuildings 2025-04-30 13317274 core:PlantMachinery 2025-04-30 13317274 core:Vehicles 2025-04-30 13317274 core:FurnitureFittings 2025-04-30 13317274 core:OfficeEquipment 2025-04-30 13317274 core:AfterOneYear 2025-04-30 13317274 core:WithinOneYear 2025-04-30 13317274 core:ListedExchangeTraded 2025-04-30 13317274 core:UnlistedNon-exchangeTraded 2025-04-30 13317274 core:ShareCapital 2025-04-30 13317274 core:SharePremium 2025-04-30 13317274 core:RevaluationReserve 2025-04-30 13317274 core:OtherReservesSubtotal 2025-04-30 13317274 core:RetainedEarningsAccumulatedLosses 2025-04-30 13317274 core:NetGoodwill 2024-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2024-04-30 13317274 core:LandBuildings 2024-04-30 13317274 core:PlantMachinery 2024-04-30 13317274 core:Vehicles 2024-04-30 13317274 core:FurnitureFittings 2024-04-30 13317274 core:OfficeEquipment 2024-04-30 13317274 core:AfterOneYear 2024-04-30 13317274 core:WithinOneYear 2024-04-30 13317274 core:ListedExchangeTraded 2024-04-30 13317274 core:UnlistedNon-exchangeTraded 2024-04-30 13317274 core:ShareCapital 2024-04-30 13317274 core:SharePremium 2024-04-30 13317274 core:RevaluationReserve 2024-04-30 13317274 core:OtherReservesSubtotal 2024-04-30 13317274 core:RetainedEarningsAccumulatedLosses 2024-04-30 13317274 core:NetGoodwill 2023-04-30 13317274 core:IntangibleAssetsOtherThanGoodwill 2023-04-30 13317274 core:LandBuildings 2023-04-30 13317274 core:PlantMachinery 2023-04-30 13317274 core:Vehicles 2023-04-30 13317274 core:FurnitureFittings 2023-04-30 13317274 core:OfficeEquipment 2023-04-30 13317274 core:AfterOneYear 2023-04-30 13317274 core:WithinOneYear 2023-04-30 13317274 core:ListedExchangeTraded 2023-04-30 13317274 core:UnlistedNon-exchangeTraded 2023-04-30 13317274 core:ShareCapital 2023-04-30 13317274 core:SharePremium 2023-04-30 13317274 core:RevaluationReserve 2023-04-30 13317274 core:OtherReservesSubtotal 2023-04-30 13317274 core:RetainedEarningsAccumulatedLosses 2023-04-30 13317274 core:AfterOneYear 2024-05-01 2025-04-30 13317274 core:WithinOneYear 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:CostValuation 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-01 2025-04-30 13317274 core:Non-currentFinancialInstruments core:CostValuation 2025-04-30 13317274 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-30 13317274 core:Non-currentFinancialInstruments core:CostValuation 2024-04-30 13317274 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-30 13317274 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-30 13317274 bus:Director1 2024-05-01 2025-04-30

SUN PEN LIMITED

Registered Number
13317274
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

SUN PEN LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | CHAN, Sze Yan, Ms.

Registered Address | Unit 1 Castle End
| Ruscombe
| Reading
| RG10 9XQ

Registered Number | 13317274 (England and Wales)

SUN PEN LIMITED
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 4 |  |  | 695,000 |  |  |  | 695,000
|  |  |  | 695,000 |  |  |  | 695,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 1,282 |  |  |  | 1,698 |  |
Cash at bank and on hand |  | 292 |  |  |  | 3,960 |  |
|  | 1,574 |  |  |  | 5,658 |  |
Creditors amounts falling due within one year | 5 | (701,242) |  |  |  | (558,972) |  |
Net current assets (liabilities) |  |  |  | (699,668) |  |  |  | (553,314)
Total assets less current liabilities |  |  |  | (4,668) |  |  |  | 141,686
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (152,683)
Net assets |  |  |  | (4,668) |  |  |  | (10,997)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (4,669) |  |  |  | (10,998)
Shareholders' funds |  |  |  | (4,668) |  |  |  | (10,997)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 January 2026, and are signed on its behalf by:
CHAN, Sze Yan, Ms. Director Registered Company No. 13317274

SUN PEN LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Sun Pen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13317274. The registered office is Unit 1 Castle End, Ruscombe, Reading, England, RG10 9XQ.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis as the company continues to have the support of it’s director.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

| Share capital
--- | ---
| Allotted , Called up and fully paid GBP1. (2024: GBP1)

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

4. | Investment property
--- | ---

|  | £
| Fair value at 01 May 24 | 695,000
| At 30 April 25 | 695,000

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 699,658 |  | 557,165
| Accrued liabilities and deferred income | 1,584 |  | 1,807
| Total | 701,242 |  | 558,972

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 152,683
| Total | - |  | 152,683