REGISTERED NUMBER: 04893267 (England and Wales)

SUNNYDECKS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

I M Farmer

E P Cooper

SECRETARY:

I M Farmer

REGISTERED OFFICE:

27-29 Lumley Avenue

Skegness

Lincolnshire

PE25 2AT

BUSINESS ADDRESS:

Unit 1

Toft House Farm

Wainfleet

Skegness

Lincolnshire

PE24 4HH

REGISTERED NUMBER:

04893267 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

27-29 Lumley Avenue

Skegness

Lincolnshire

PE25 2AT

BANKERS:

Barclays Bank PLC

65 Lumley Road

Skegness

Lincolnshire

PE25 3LU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

74,202

90,404

74,202

90,404

CURRENT ASSETS

Stocks

332,512

316,803

Debtors

6

162,267

103,348

Cash at bank and in hand

28,611

158,590

523,390

578,741

CREDITORS

Amounts falling due within one year

7

410,203

283,783

NET CURRENT ASSETS

113,187

294,958

TOTAL ASSETS LESS CURRENT LIABILITIES

187,389

385,362

PROVISIONS FOR LIABILITIES

8,788

15,848

NET ASSETS

178,601

369,514

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

177,601

368,514

SHAREHOLDERS' FUNDS

178,601

369,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

I M Farmer - Director

1.	STATUTORY INFORMATION

Sunnydecks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 15% on reducing balance

Tangible fixed assets are held at cost less depreciation.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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 income statement.

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. Accounts 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

120,000

AMORTISATION

At 1 February 2025

and 31 January 2026

120,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

485,785

Disposals

(14,450

)

At 31 January 2026

471,335

DEPRECIATION

At 1 February 2025

395,381

Charge for year

14,755

Eliminated on disposal

(13,003

)

At 31 January 2026

397,133

NET BOOK VALUE

At 31 January 2026

74,202

At 31 January 2025

90,404

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

66,026

61,220

Amounts owed by group undertakings

95,382

39,749

Other debtors

859

2,379

162,267

103,348

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

51,447

58,659

Taxation and social security

27,231

27,022

Other creditors

331,525

198,102

410,203

283,783

8.	SECURED DEBTS

Barclays Bank PLC have a fixed and floating charge over the undertaking and all property and assets present and future.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors provided an interest free loan to the company of £323,192 (2025: £190,209).

11.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by I Farmer, Mrs AM Farmer, E Cooper and Mrs S Cooper who own the majority shareholdings in the parent company Sunnydecks Holdings Limited.