SUNNYVILLE LIMITED


Director	Marc Paul Tan


Registered Address	New Burlington House, 1075 Finchley Road
	London
	NW11 0PU


Registered Number	10932183 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		12,075,000		11,750,000
			12,075,000		11,750,000
Current assets
Debtors		1,607,615		1,022,887
Cash at bank and on hand		257		70
		1,607,872		1,022,957
Creditors amounts falling due within one year	4	(1,482,273)		(989,985)
Net current assets (liabilities)			125,599		32,972
Total assets less current liabilities			12,200,599		11,782,972
Creditors amounts falling due after one year	5		(7,367,191)		(7,448,419)
Provisions for liabilities	6		(871,250)		(790,000)
Net assets			3,962,158		3,544,553
Capital and reserves
Called up share capital			1		1
Profit and loss account			3,962,157		3,544,552
Shareholders' funds			3,962,158		3,544,553

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 May 2026, and are signed on its behalf by:

Marc Paul Tan
Director
Registered Company No. 10932183

SUNNYVILLE LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares, registered in England and Wales. The address of the registered office is New Burlington House, 1075 Finchley Road, London, NW11 0PU.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

	Going concern
	The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, notwithstanding the company's net current liabilities, which the director believes to be appropriate because the parent undertaking has agreed not to seek repayment of its loan until the company has sufficient funds to do so.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

	Turnover policy
	The turnover shown in the profit and loss account represents amounts invoiced during the year.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

	Investment property
	Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition - i. Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and ii. No depreciation is provided in respect of investment properties applying the fair value model. The cost of investment property includes all purchase and development costs and finance costs relating to the development stage of the property. Investment property fair value is determined by the director based on recent professional valuations and his understanding of property market conditions and the specific properties concerned using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition. Acquisitions and disposals of properties Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost.

Subsequent to initial recognition -
i. Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise; and
ii. No depreciation is provided in respect of investment properties applying the fair value model.

The cost of investment property includes all purchase and development costs and finance costs relating to the development stage of the property. Investment property fair value is determined by the director based on recent professional valuations and his understanding of property market conditions and the specific
properties concerned using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition.

Acquisitions and disposals of properties

Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the financial statements accordingly.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property
	The company's investments property was valued by the directors at 31 August 2025 based on their understanding of property market conditions and the specific property concerned with reference to the valuations prepared by Allsop in October 2024, which were carried out in accordance with the RICS Appraisal and Valuation Standards. The historical cost of the property is £7,059,651.


		£
	Fair value at 01 September 24	11,750,000
	Fair value adjustments	325,000
	At 31 August 25	12,075,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	64,361	38,575
Bank borrowings and overdrafts	108,000	108,000
Other creditors	1,230,745	782,722
Accrued liabilities and deferred income	79,167	60,688
Total	1,482,273	989,985

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	6,579,356	6,694,589
Amounts owed to related parties	787,835	753,830
Total	7,367,191	7,448,419


	The amount owed to related parties bears interest at a rate of 7%.

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	871,250	790,000
Total	871,250	790,000

7.	Related party transactions
	Included in debtors are amounts aggregating £1,518,280 (2024: £944,934) due from companies which have a common director with this company. Included in other creditors falling due within one year are amounts aggregating £33,053 (2024: £34,553) due to companies which have a common director with this company.