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Registered number: 14361014 SUNNY GRAND LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
SUNNY GRAND LTD REGISTERED NUMBER: 14361014 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 35,174 |  | 45,366
Investment property | 5 |  | 2,400,559 |  | 2,400,559
|  |  | 2,435,733 |  | 2,445,925
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 67,184 |  | 71,030 |
Cash at bank and in hand | 7 | 13,257 |  | 18,845 |
|  | 80,441 |  | 89,875 |
Creditors: amounts falling due within one year | 8 | (1,052,994) |  | (1,023,683) |
Net current liabilities |  |  | (972,553) |  | (933,808)
Total assets less current liabilities |  |  | 1,463,180 |  | 1,512,117
Creditors: amounts falling due after more than one year | 9 |  | (1,557,301) |  | (1,557,377)
Net liabilities |  |  | (94,121) |  | (45,260)
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | (94,221) |  | (45,360)
|  |  | (94,121) |  | (45,260)
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SUNNY GRAND LTD REGISTERED NUMBER: 14361014 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ L Zhang
Director
Date: 10 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Sunny Grand Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, England,NW3 5JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been drawn up on a going concern basis on the assumption that the company's principal creditors will continue to provide such financial support as the company requires to enable it to meet its liabilities when they fall due. The company has received assurance that such support will be provided. Should such support be withdrawn, the company may be unable to continue trading and adjustments may have to be made to reduce the value of the assets to their recoverable amount and provide for any further liabilities that may arise. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
| 2.3 | Revenue
Turnover from the rendering of services represents gross rents received. Turnover is recognised over the period of rental.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | on SLM basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 October 2024 | 50,960
| At 30 September 2025 | 50,960
| Depreciation |
| At 1 October 2024 | 5,594
| Charge for the year on owned assets | 10,192
| At 30 September 2025 | 15,786
| Net book value |
| At 30 September 2025 | 35,174
| At 30 September 2024 | 45,366
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SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Investment properties
|  | Long term leasehold investment properties
|  | £
| Valuation |
| At 1 October 2024 | 2,400,559
| At 30 September 2025 | 2,400,559
The 2025 valuations were made by director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 2,400,559 | 2,400,559
|  | 2,400,559 | 2,400,559
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 57,889 | 63,741
| Prepayments and accrued income | 9,295 | 7,289
|  | 67,184 | 71,030
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 13,257 | 18,845
|  | 13,257 | 18,845
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SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,200 | -
| Other creditors | 1,027,982 | 1,008,979
| Accruals and deferred income | 20,812 | 14,704
|  | 1,052,994 | 1,023,683
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,557,301 | 1,557,377
|  | 1,557,301 | 1,557,377
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Loans | 1,557,301 | 1,557,377
|  | 1,557,301 | 1,557,377
| Details of security provided:
The bank loans are secured by a fixed legal charge over the assets of the company.
10. | Loans
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 1,557,301 | 1,557,377
|  | 1,557,301 | 1,557,377
11. | Share capital
Page 7
SUNNY GRAND LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Related party transactions
| At the period end the company owed £977,982 (2024: £958,978) to the director.
Page 8