Morning Sunrise Limited

Morning Sunrise Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Morning Sunrise Limited Accountants' Report For the year ended 31 March 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income statement, statement of financial position, notes to the financial statements and detailed income statement from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Palmers Business Support Ltd 31 March 2026 .................................................... Palmers Business Support Ltd Palmers Barn Station Road, Long Marston TRING HP23 4QS 16 July 2026 1

Morning Sunrise Limited
Accountants' Report
For the year ended 31 March 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income statement, statement of financial position, notes to the financial statements and detailed income statement from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Palmers Business Support Ltd
31 March 2026

....................................................

Palmers Business Support Ltd
Palmers Barn
Station Road, Long Marston
TRING
HP23 4QS
16 July 2026

1

Morning Sunrise Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Current assets
Debtors: amounts falling due within one year		34	0
Cash at bank and in hand		40,724	71,430
		40,758	71,430
Creditors: amount falling due within one year		(486)	(13,243)
Net current assets		40,272	58,187

Total assets less current liabilities		40,272	58,187
Net assets		40,272	58,187

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		40,271	58,186
Shareholders' funds		40,272	58,187

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 July 2026 and were signed on its behalf by:

-------------------------------
Mr P J G Harris
Director

2

Morning Sunrise Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Morning Sunrise Limited is a private company, limited by shares, registered in England and Wales, registration number 06788737, registration address Autumn Cottage, Trees Road, Hughenden Valley, High Wycombe, HP14 4PN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 3).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	102,000	102,000
Additions	-	-
Disposals	-	-
At 31 March 2026	102,000	102,000
Amortisation
At 01 April 2025	102,000	102,000
Charge for year	-	-
On disposals	-	-
At 31 March 2026	102,000	102,000
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

4.

Share Capital

Authorised
1 Ordinary share of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1

3

Registered Number: 06788737
England and Wales
MORNING SUNRISE LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026