Registration number: 12009327

Sunshine55 Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Sunshine55 Ltd

Company Information

Director

L J Bartram

Registered office

The Workshop Crees Quarry Holwell Nunney FROME Somerset BA11 4PX

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Sunshine55 Ltd

(Registration number: 12009327)
Balance Sheet
31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,057	4,375
Current assets
Stocks		3,150	11,500
Debtors	5	-	463
Cash at bank and in hand		3,579	6,614
		6,729	18,577
Creditors: Amounts falling due within one year	6	(34,331)	(37,438)
Net current liabilities		(27,602)	(18,861)
Total assets less current liabilities		(24,545)	(14,486)
Creditors: Amounts falling due after more than one year	6	(17,551)	(21,938)
Net liabilities		(42,096)	(36,424)
Capital and reserves
Called up share capital		1	1
Retained earnings		(42,097)	(36,425)
Shareholders' deficit		(42,096)	(36,424)

Sunshine55 Ltd

(Registration number: 12009327)
Balance Sheet
31 May 2025

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 January 2026
 

......................................... L J Bartram Director

Sunshine55 Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Workshop
Crees Quarry Holwell
Nunney
FROME
Somerset
BA11 4PX

These financial statements were authorised for issue by the director on 19 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis due to the ongoing support of the director.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Sunshine55 Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

Tax

The tax expense for the period comprises current tax and is recognised in the profit or loss account.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% Straight line
Office Equipment	3 years Straight line
Motor Vehicles	25% Straight line

Trade debtors

Trade debtors are amounts due from customers for goods sold in the ordinary course of business and are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Sunshine55 Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest expense is recognised in the Profit and Loss Account and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	3,223	1,490	5,000	9,713
Additions	545	-	-	545
At 31 May 2025	3,768	1,490	5,000	10,258
Depreciation
At 1 June 2024	571	1,017	3,750	5,338
Charge for the year	377	236	1,250	1,863
At 31 May 2025	948	1,253	5,000	7,201
Carrying amount
At 31 May 2025	2,820	237	-	3,057
At 31 May 2024	2,652	473	1,250	4,375

Sunshine55 Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 May 2025

5

Debtors

	2025 £	2024 £
Trade debtors	-	90
Prepayments	-	373
	-	463

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	4,388	4,388
Trade creditors	585	6,686
Taxation and social security	4,092	3,544
Accruals and deferred income	1,748	1,904
Other creditors	23,518	20,916
	34,331	37,438

Creditors: amounts falling due after more than one year

		2025 £	2024 £
Due after one year
Loans and borrowings		17,551	21,938