Registered number
10185565
Sun Cafe Ltd
Filleted Accounts
31 May 2025

Sun Cafe Ltd
Registered number: | 10185565
Director's Report
The director presents his report and accounts for the year ended 31 May 2025.
Principal activities
The company's principal activity during the year continued to be café and sandwich shop
Directors
The following persons served as directors during the year:
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 6 January 2026 and signed on its behalf.
K Yaman
Director

Sun Cafe Ltd
Registered number: | 10185565
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 7,758 |  |  | 9,697
Current assets
Stocks |  |  | 9,050 |  |  | 3,350
Debtors | 4 |  | - |  |  | 691
Cash at bank and in hand |  |  | 285,221 |  |  | 35,115
|  |  | 294,271 |  |  | 39,156
Non-Current Assets-Loan Receivable |  |  |  | 411,946 |  |  | 498,329
| 5 |  | (68,728) |  |  | (68,045)
|  |  |  | 225,543 |  |  | (28,889)
Total assets less current liabilities |  |  |  | 645,247 |  |  | 479,137
Creditors: amounts falling due after more than one year | 6 |  |  | (5,829) |  |  | (14,532)
Net assets |  |  |  | 639,418 |  |  | 464,605
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 639,417 |  |  | 464,604
Shareholder's funds |  |  |  | 639,418 |  |  | 464,605
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K Yaman
Director
Approved by the board on 6 January 2026

Sun Cafe Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 15 |  | 10
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2024 | 17,698
| At 31 May 2025 | 17,698
| Depreciation
| At 1 June 2024 | 8,001
| Charge for the year | 1,939
| At 31 May 2025 | 9,940
| Net book value
| At 31 May 2025 | 7,758
| At 31 May 2024 | 9,697
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | - |  | 691
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 5,821 |  | 1,406
| Taxation and social security costs | 67,833 |  | 72,255
| Other creditors | (4,926) |  | (5,616)
|  |  |  |  |  | 68,728 |  | 68,045
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 5,829 |  | 14,532
7 | Other information
| Sun Cafe Ltd is a private company limited by shares and incorporated in England. Its registered office is:
8 | Non-Current Assests - Loan Receivable
| During the year, the company provided a loan of £155099.85 to Kem & Tan Ltd, in which Mr K Yaman is a partner. This loan is considered a related party transaction under FRS 102 Section 33 / IFRS IAS 24. The loan was issued several times and total loan is £155099.85 on during the company financial year end 31 May 2024. It is repayable on over 5 years. The loan carries an interest rate of 5 % per annum. The outstanding loan balance as of 31 May 2024 is £498329.10. The transaction was carried out on commercial terms and was approved by the board of directors.

Sun Cafe Ltd 10185565 false 2024-06-01 2025-05-31 2025-05-31 VT Final Accounts November 2025 K Yaman 10185565 2023-06-01 2024-05-31 10185565 core:WithinOneYear 2024-05-31 10185565 core:AfterOneYear 2024-05-31 10185565 core:ShareCapital 2024-05-31 10185565 core:RetainedEarningsAccumulatedLosses 2024-05-31 10185565 2024-06-01 2025-05-31 10185565 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10185565 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10185565 bus:Director40 2024-06-01 2025-05-31 10185565 1 2024-06-01 2025-05-31 10185565 2 2024-06-01 2025-05-31 10185565 core:PlantMachinery 2024-06-01 2025-05-31 10185565 countries:England 2024-06-01 2025-05-31 10185565 bus:FRS102 2024-06-01 2025-05-31 10185565 bus:FilletedAccounts 2024-06-01 2025-05-31 10185565 2025-05-31 10185565 core:WithinOneYear 2025-05-31 10185565 core:AfterOneYear 2025-05-31 10185565 core:ShareCapital 2025-05-31 10185565 core:RetainedEarningsAccumulatedLosses 2025-05-31 10185565 core:PlantMachinery 2025-05-31 10185565 2024-05-31 10185565 core:PlantMachinery 2024-05-31 iso4217:GBP xbrli:pure