Sunbeam Wood Works Limited - Filleted accounts

Registered number

04026892

Sunbeam Wood Works Limited

Unaudited Filleted Accounts

31 December 2025

Sunbeam Wood Works Limited
Registered number:		04026892
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£

Current assets
Stocks		16,089			25,538
Debtors	3	124,277			128,764
Cash at bank and in hand		5,537			31,932
		145,903			186,234

Creditors: amounts falling due within one year	4	(269,833)			(357,936)

Net current liabilities			(123,930)			(171,702)

Total assets less current liabilities			(123,930)			(171,702)

Creditors: amounts falling due after more than one year	5		(141,417)			(145,916)


Net liabilities			(265,347)			(317,618)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(265,447)			(317,718)

Shareholder's funds			(265,347)			(317,618)

The directors are 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 directors acknowledge their 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.




J Morrison
Director
Approved by the board on 20 April 2026

Sunbeam Wood Works Limited
Notes to the Accounts
for the year ended 31 December 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 represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added tax.

	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 at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	20% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), 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. 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. 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		10		10



3	Debtors		2025		2024
£				£

	Trade debtors		124,277		128,426
	Other debtors		-		338
			124,277		128,764



4	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		166,496		188,045
	Amounts owed to group undertakings		75,000		140,000
	Taxation and social security costs		18,615		19,300
	Other creditors		9,722		10,591
			269,833		357,936


5	Creditors: amounts falling due after one year		2025		2024
£				£

	Amounts owed to group undertakings		94,103		94,102
	Other creditors		47,314		51,814
			141,417		145,916


6	Controlling party

	The company is fully owned and controlled by Sunbeam Group Limited. The ultimate controlling party of the company is S Morrison and J Morrison jointly.


7	Other information

	Sunbeam Wood Works Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17-21 Sunbeam Road
	Park Royal
	London
	NW10 6JP