Company registration number SC657765 (Scotland)
SUNNYSIDE HOMES (BIRKWOOD) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
SUNNYSIDE HOMES (BIRKWOOD) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SUNNYSIDE HOMES (BIRKWOOD) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
4
1,070,119
1,065,243
Debtors
5
390
966
Cash at bank and in hand
739
5,512
1,071,248
1,071,721
Creditors: amounts falling due within one year
6
(8,031)
(7,376)
Net current assets
1,063,217
1,064,345
Creditors: amounts falling due after more than one year
7
(1,102,626)
(1,101,626)
Net liabilities
(39,409)
(37,281)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(39,509)
(37,381)
Total equity
(39,409)
(37,281)

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

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 26 May 2026 and are signed on its behalf by:
Mr Craig Bruce
Director
Company Registration No. SC657765
SUNNYSIDE HOMES (BIRKWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Sunnyside Homes (Birkwood) Limited is a private company limited by shares incorporated in Scotland. The registered office is 9 Great Stuart Street, Edinburgh, EH3 7TP.

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
Stock and work in progress

Stocks (including stock of land) 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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

Work in progress on long-term contracts is valued at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account.

1.3
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.

1.4
Financial instruments

The company only enters into financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash other other consideration expected to be paid or received.

Financial assets measured at cost and amortised are assessed at the end of each reporting period for evidence of impairment and if found, and impairment loss is recognised in the Statement of Comprehensive Income.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

SUNNYSIDE HOMES (BIRKWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable 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.

2
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 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
0
0
4
Stocks
2025
2024
£
£
Stocks
1,070,119
1,065,243

There is a standard security held over a portion of the above land stock in favour of MHA Auchlochan.

SUNNYSIDE HOMES (BIRKWOOD) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
390
966
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,731
6,176
Other creditors
1,300
1,200
8,031
7,376
7
Creditors: amounts falling due after more than one year
October
October
2025
2024
£
£
Loan notes
1,102,626
1,101,626

The loan notes were issued to enable to the purchase of land, and are repayable when the company executes the contracts of sale in respect of all residential dwellings at the property. No interest is accrued in respect of the loan notes.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2025-10-31 2024-11-01 false false false 26 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity C Bruce Mr Jonathon Milne Mr Barry Ferdinand Mr Kelly Glass SC657765 2024-11-01 2025-10-31 SC657765 2025-10-31 SC657765 2024-10-31 SC657765 core:CurrentInventories 2025-10-31 SC657765 core:CurrentInventories 2024-10-31 SC657765 core:WithinOneYear 2025-10-31 SC657765 core:WithinOneYear 2024-10-31 SC657765 core:AfterOneYear 2025-10-31 SC657765 core:AfterOneYear 2024-10-31 SC657765 core:CurrentFinancialInstruments 2025-10-31 SC657765 core:CurrentFinancialInstruments 2024-10-31 SC657765 core:ShareCapital 2025-10-31 SC657765 core:ShareCapital 2024-10-31 SC657765 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC657765 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC657765 core:ShareCapitalOrdinaryShareClass1 2025-10-31 SC657765 core:ShareCapitalOrdinaryShareClass1 2024-10-31 SC657765 bus:Director1 2024-11-01 2025-10-31 SC657765 2023-11-01 2024-10-31 SC657765 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC657765 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC657765 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 SC657765 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 SC657765 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-01 2025-10-31 SC657765 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC657765 bus:OrdinaryShareClass1 2025-10-31 SC657765 bus:OrdinaryShareClass1 2024-10-31 SC657765 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC657765 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC657765 bus:FRS102 2024-11-01 2025-10-31 SC657765 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC657765 bus:Director2 2024-11-01 2025-10-31 SC657765 bus:Director3 2024-11-01 2025-10-31 SC657765 bus:Director4 2024-11-01 2025-10-31 SC657765 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP