Company registration number 11436078 (England and Wales)
SUNSHINE GARDEN SUPPLIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
SUNSHINE GARDEN SUPPLIES LTD
COMPANY INFORMATION
Director
Mr C D Chamberlain
Company number
11436078
Registered office
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
United Kingdom
B44 8LS
Accountants
Malcolm Piper & Company Limited
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
United Kingdom
B44 8LS
SUNSHINE GARDEN SUPPLIES LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Statement of changes in equity
Notes to the financial statements
3 - 5
SUNSHINE GARDEN SUPPLIES LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SUNSHINE GARDEN SUPPLIES LTD FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sunshine Garden Supplies Ltd for the year ended 30 June 2025 which comprise, the balance sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Sunshine Garden Supplies Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sunshine Garden Supplies Ltd and state those matters that we have agreed to state to the Board of Directors of Sunshine Garden Supplies Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sunshine Garden Supplies Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Sunshine Garden Supplies Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sunshine Garden Supplies Ltd. You consider that Sunshine Garden Supplies Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sunshine Garden Supplies Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Malcolm Piper & Company Limited
Chartered Accountants
Kingsnorth House
Blenheim Way
Birmingham
West Midlands
B44 8LS
United Kingdom
3 March 2026
SUNSHINE GARDEN SUPPLIES LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,332
21,483
Current assets
Stocks
24,783
52,993
Debtors
4
8,642
13,194
Cash at bank and in hand
36,549
60,410
69,974
126,597
Creditors: amounts falling due within one year
5
(35,984)
(53,920)
Net current assets
33,990
72,677
Total assets less current liabilities
39,322
94,160
Creditors: amounts falling due after more than one year
6
(26,883)
(28,083)
Net assets
12,439
66,077
Capital and reserves
Called up share capital
8
1
1
Profit and loss reserves
12,438
66,076
Total equity
12,439
66,077

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 March 2026
Mr C D Chamberlain
Director
Company registration number 11436078 (England and Wales)
SUNSHINE GARDEN SUPPLIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Sunshine Garden Supplies Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Kingsnorth House, Blenheim Way, Birmingham, West Midlands, United Kingdom, B44 8LS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance method
Fixtures and fittings
15% reducing balance method
Computers
25% reducing balance method
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SUNSHINE GARDEN SUPPLIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

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

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 July 2024
912
33,185
1,698
35,795
Additions
-
0
4,220
1,574
5,794
Disposals
(912)
(33,185)
(399)
(34,496)
At 30 June 2025
-
0
4,220
2,873
7,093
Depreciation and impairment
At 1 July 2024
546
12,639
1,126
14,311
Depreciation charged in the year
73
3,715
274
4,062
Eliminated in respect of disposals
(619)
(15,721)
(272)
(16,612)
At 30 June 2025
-
0
633
1,128
1,761
Carrying amount
At 30 June 2025
-
0
3,587
1,745
5,332
At 30 June 2024
366
20,545
572
21,483
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
8,642
13,194
SUNSHINE GARDEN SUPPLIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,200
1,200
Trade creditors
25,664
18,542
Taxation and social security
6,258
13,776
Other creditors
2,862
20,402
35,984
53,920
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
26,883
28,083
7
Loans and overdrafts
2025
2024
£
£
Bank loans
28,083
29,283
Payable within one year
1,200
1,200
Payable after one year
26,883
28,083

The bank loans are secured by a government guarantee.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
9
Director's transactions

The director owed the company £8,312 (2024: £6,448) at the year end.

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