Company registration number 10691006 (England and Wales)
SUGAR RUSH SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
SUGAR RUSH SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
SUGAR RUSH SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
217
453
Current assets
Debtors
5
11,578
5,145
Cash at bank and in hand
17,521
25,873
29,099
31,018
Creditors: amounts falling due within one year
6
(11,635)
(9,725)
Net current assets
17,464
21,293
Total assets less current liabilities
17,681
21,746
Provisions for liabilities
(41)
(113)
Net assets
17,640
21,633
Capital and reserves
Called up share capital
12
12
Profit and loss reserves
17,628
21,621
Total equity
17,640
21,633

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 March 2026 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 16 July 2026 and are signed on its behalf by:
S R Large
Director
Company Registration No. 10691006
SUGAR RUSH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Sugar Rush Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Prydis Accounts Limited, Clyst House, Manor Drive, Exeter, United Kingdom, EX5 1GB.

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.

1.2
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33.3% on cost

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.

SUGAR RUSH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SUGAR RUSH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
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 accounts. Deferred tax is provided in full where material 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.

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
2,500
Amortisation and impairment
At 1 April 2025 and 31 March 2026
2,500
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
SUGAR RUSH SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
1,274
Depreciation and impairment
At 1 April 2025
821
Depreciation charged in the year
236
At 31 March 2026
1,057
Carrying amount
At 31 March 2026
217
At 31 March 2025
453
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
11,578
5,145
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
8,484
8,538
Other creditors
3,151
1,187
11,635
9,725
2026-03-31 2025-04-01 false false false 16 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity S R Large J Large 10691006 2025-04-01 2026-03-31 10691006 2026-03-31 10691006 2025-03-31 10691006 core:OtherPropertyPlantEquipment 2026-03-31 10691006 core:OtherPropertyPlantEquipment 2025-03-31 10691006 core:WithinOneYear 2026-03-31 10691006 core:WithinOneYear 2025-03-31 10691006 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10691006 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10691006 core:ShareCapital 2026-03-31 10691006 core:ShareCapital 2025-03-31 10691006 core:RetainedEarningsAccumulatedLosses 2026-03-31 10691006 core:RetainedEarningsAccumulatedLosses 2025-03-31 10691006 bus:Director1 2025-04-01 2026-03-31 10691006 core:ComputerEquipment 2025-04-01 2026-03-31 10691006 2024-04-01 2025-03-31 10691006 core:NetGoodwill 2025-03-31 10691006 core:NetGoodwill 2026-03-31 10691006 core:NetGoodwill 2025-03-31 10691006 core:OtherPropertyPlantEquipment 2025-03-31 10691006 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 10691006 core:CurrentFinancialInstruments 2026-03-31 10691006 core:CurrentFinancialInstruments 2025-03-31 10691006 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10691006 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10691006 bus:FRS102 2025-04-01 2026-03-31 10691006 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10691006 bus:Director2 2025-04-01 2026-03-31 10691006 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP