Company No: 12865121 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

B Pollard

Registered office	C/O Kreston Reeves Llp Nile House
	Nile Street
	Brighton
	BN1 1HW
	United Kingdom

Company number

12865121 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sunray Construction Ltd for the financial year ended 30 September 2025 which comprise the Balance Sheet and the related notes 1 to 9 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 www.icaew.com/regulation.

It is your duty to ensure that Sunray Construction 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 profit of Sunray Construction Ltd. You consider that Sunray Construction Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Sunray Construction 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 financial statements.

This report is made solely to the Director of Sunray Construction Ltd, as a body, in accordance with the terms of our engagement letter dated 06 January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Sunray Construction Ltd and state those matters that we have agreed to state to the director of Sunray Construction 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 Sunray Construction Ltd and its Director as a body for our work or for this report.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

27 April 2026

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	6,392		9,008
		6,392		9,008
Current assets
Debtors	4	60,982		46,397
Cash at bank and in hand		9,944		12,005
		70,926		58,402
Creditors: amounts falling due within one year	5	( 67,141)		( 55,657)
Net current assets		3,785		2,745
Total assets less current liabilities		10,177		11,753
Creditors: amounts falling due after more than one year	6	( 4,356)		( 7,125)
Provision for liabilities	7	( 1,215)		( 1,712)
Net assets		4,606		2,916
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		4,506		2,816
Total shareholders' funds		4,606		2,916

For the financial year ending 30 September 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Sunray Construction Ltd (registered number: 12865121) were approved and authorised for issue by the Director on 22 April 2026. They were signed on its behalf by:

B Pollard Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sunray Construction Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Kreston Reeves Llp Nile House, Nile Street, Brighton, BN1 1HW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Vehicles	5 years straight line
Office equipment	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Short-term debtors are measured at transaction price.

Trade and other creditors

Short-term creditors are measured at the transaction price.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 October 2024	0		13,350		1,114		1,297		15,761
Additions	420		0		0		0		420
At 30 September 2025	420		13,350		1,114		1,297		16,181
Accumulated depreciation
At 01 October 2024	0		4,673		890		1,190		6,753
Charge for the financial year	47		2,670		224		95		3,036
At 30 September 2025	47		7,343		1,114		1,285		9,789
Net book value
At 30 September 2025	373		6,007		0		12		6,392
At 30 September 2024	0		8,677		224		107		9,008

4. Debtors

	2025		2024
	£		£
Trade debtors	3,300		0
Prepayments	690		782
Other debtors	56,992		45,615
	60,982		46,397

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,827		2,532
Trade creditors	5,565		6,230
Taxation and social security	17,940		15,239
Other creditors	40,809		31,656
	67,141		55,657

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	4,356		7,125

The bank loan with Natwest is secured by personal guarantee from the director.

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,712)		( 3,189)
Credited to the Statement of Income and Retained Earnings	497		1,477
At the end of financial year	( 1,215)		( 1,712)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Accelerated capital allowances	( 1,215)		( 1,712)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
70 Ordinary A shares of £ 1.00 each	70		70
10 Ordinary B shares of £ 1.00 each	10		10
10 Ordinary C shares of £ 1.00 each	10		10
10 Ordinary D shares of £ 1.00 each	10		10
	100		100

9. Related party transactions

Transactions with the entity's director

An advance was made to the director on 30 September 2025 for £29,940 (2024: £25,986) (at an interest rate of 2.25%) (2024 - 2.25%), the conditions are repayable on demand. £0 has been repaid, £0 has been written off, and £0 has been waived.

Other related party transactions

An advance was made to a shareholder on 30 September 2025 for £24,015 (2024: £19,610), the conditions are interest free and repayable on demand. £0 has been repaid, £0 has been written off, and £0 has been waived.