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Company No: 15153089 (England and Wales)

# SUNDAY LIGHTING LIMITED

### Unaudited Financial Statements
For the financial period ended 30 September 2025
Pages for filing with the registrar

SUNDAY LIGHTING LIMITED

## Unaudited Financial Statements

For the financial period ended 30 September 2025

Contents

SUNDAY LIGHTING LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
SUNDAY LIGHTING LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 30.09.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 15,865 |  | 14,228
|  | 15,865 |  | 14,228
Current assets |  |  |  |
Stocks |  | 3,000 |  | 2,800
Debtors | 4 | 24,101 |  | 4,776
Cash at bank and in hand |  | 699,113 |  | 25,662
|  | 726,214 |  | 33,238
Creditors: amounts falling due within one year | 5 | ( 28,540) |  | ( 23,368)
Net current assets |  | 697,674 |  | 9,870
Total assets less current liabilities |  | 713,539 |  | 24,098
Net assets |  | 713,539 |  | 24,098
Capital and reserves |  |  |  |
Called-up share capital | 6 | 81 |  | 102
Share premium account |  | 95,416 |  | 9,999
Capital redemption reserve |  | 23 |  | 0
Other reserves | 8 | 842,655 |  | 85,348
Profit and loss account |  | ( 224,636 ) |  | ( 71,351 )
Total shareholders' funds |  | 713,539 |  | 24,098

For the financial period 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 period 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 Comprehensive Income has not been delivered.

The financial statements of Sunday Lighting Limited (registered number: 15153089) were approved and authorised for issue by the Director. They were signed on its behalf by:

N Martin Director |

26 May 2026

SUNDAY LIGHTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 30 September 2025
SUNDAY LIGHTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 30 September 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Sunday Lighting Limited (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 71-75 Shelton Street, London, WC2H 9JQ, 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 £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Comprehensive Income in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### 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.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Comprehensive Income in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### 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 Statement of Financial Position 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.

##### Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

##### 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 | 25 % reducing balance
Vehicles | 20 % reducing balance

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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### 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 creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

##### Convertible debt

The proceeds received on issue of the Company's convertible debt are allocated into their liability and equity components and presented separately in the Statement of Financial Position.
The amount initially attributed to the debt component equals the discounted cash flows using a market rate of interest that would be payable on a similar debt instrument that did not include an option to convert.
The difference between the net proceeds of the convertible debt and the amount allocated to the debt component is credited direct to equity and is not subsequently remeasured. On conversion, the debt and equity elements are credited to share capital and share premium as appropriate.
Transaction costs that relate to the issue of the instrument are allocated to the liability and equity components of the instrument in proportion to the allocation of proceeds.

#### 2. Employees

| Year ended 30.09.2025 |  | Period from 21.09.2023 to 30.09.2024
| Number |  | Number
Monthly average number of persons employed by the company during the period, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 1,263 |  | 13,499 |  | 14,762
Additions | 4,751 |  | 0 |  | 4,751
At 30 September 2025 | 6,014 |  | 13,499 |  | 19,513
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 84 |  | 450 |  | 534
Charge for the financial period | 504 |  | 2,610 |  | 3,114
At 30 September 2025 | 588 |  | 3,060 |  | 3,648
Net book value |  |  |  |  |
At 30 September 2025 | 5,426 |  | 10,439 |  | 15,865
At 30 September 2024 | 1,179 |  | 13,049 |  | 14,228

#### 4. Debtors

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Trade debtors | 4,500 |  | 0
Other debtors | 19,601 |  | 4,776
| 24,101 |  | 4,776

#### 5. Creditors: amounts falling due within one year

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Trade creditors | 1,644 |  | 0
Other taxation and social security | 4,801 |  | 1,971
Other creditors | 22,095 |  | 21,397
| 28,540 |  | 23,368

Amounts owed to other creditors are repayable on demand and do not bear interest.

#### 6. Called-up share capital

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
8,126 Ordinary shares of £ 0.01 each (30.09.2024: 10,150 shares of £ 0.01 each) | 81 |  | 102

During the year the company issued 289 Ordinary shares of £0.01 each. 289 shares were issued for a cash consideration of £85,420.
During the year, the company purchased 2,313 Ordinary shares of £0.01 each at par. The shares acquired were subsequently cancelled, and the nominal value of the cancelled shares has been deducted from share capital in accordance with the requirements of FRS 102 Section 1A.

#### 7. Related party transactions

Included within other creditors are balances totalling £Nil (2024: £4,770) owed to companies in which the directors have an interest as either directors or participators. The balances are unsecured and interest free with no fixed repayment terms.

#### 8. Reserves

Other reserves

Other reserves represent amounts received for simple agreement for future equity totalling £842,655.