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Company Registration No. SC117829 (Scotland)
Sun Systems Limited Unaudited accounts for the year ended 31 December 2025
Sun Systems Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Sun Systems Limited Company Information for the year ended 31 December 2025
Directors
W Neilson A Neilson
Company Number
SC117829 (Scotland)
Registered Office
35 Bohun Court Stirling Stirlingshire FK7 7YT Scotland
Accountants
Bridge of Allan Enterprise Ltd "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sun Systems Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sun Systems Limited for the year ended 31 December 2025 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Bridge of Allan Enterprise Ltd Chartered Accountants "The Summerhouse" 29A Kenilworth Road, Bridge of Allan Stirling FK9 4EH 13 February 2026
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Sun Systems Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Inventories
3,553
2,564
Cash at bank and in hand
4,463
4,175
8,016
6,739
Creditors: amounts falling due within one year
4
(2,175)
(7,700)
Net current assets/(liabilities)
5,841
(961)
Net assets/(liabilities)
5,841
(961)
Capital and reserves
Called up share capital
10
10
Profit and loss account
5,831
(971)
Shareholders' funds
5,841
(961)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by
W Neilson Director Company Registration No. SC117829
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Sun Systems Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Sun Systems Limited is a private company, limited by shares, registered in Scotland, registration number SC117829. The registered office is 35 Bohun Court , Stirling , Stirlingshire , FK7 7YT, Scotland .
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Turnover
Income from the sale of mail order health and beauty products is measured by the amounts invoiced during the year and is measured at the fair value of the consideration received, or receivable, excluding discounts , rebates , value added tax , and other sales tax.
Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income & Retained Earnings , except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
85
Loans from directors
1,375
6,815
Accruals
800
800
2,175
7,700
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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