REGISTERED NUMBER: 14223097 (England and Wales)

HELLO SUN UK LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

B B Murray

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

REGISTERED NUMBER:

14223097 (England and Wales)

FIXED ASSETS

Tangible assets

4

22,236

21,360

CURRENT ASSETS

Debtors

5

33,750

2,500

Cash at bank and in hand

19,872

48,208

53,622

50,708

CREDITORS

Amounts falling due within one year

6

93,883

92,567

NET CURRENT LIABILITIES

(40,261

)

(41,859

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(18,025

)

(20,499

)

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

(18,027

)

(20,501

)

SHAREHOLDERS' FUNDS

(18,025

)

(20,499

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

B B Murray - Director

1.	STATUTORY INFORMATION

Hello Sun UK Ltd 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.

Turnover

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

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

-

20% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

The financial statements are prepared on the on the going concern basis, the company's ability to continue for the foreseeable future depends on the continued support of its bankers, directors and associated companies'

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

29,012

2,851

483

32,346

Additions

6,979

-

-

6,979

At 31 July 2025

35,991

2,851

483

39,325

DEPRECIATION

At 1 August 2024

10,144

570

272

10,986

Charge for year

5,479

570

54

6,103

At 31 July 2025

15,623

1,140

326

17,089

NET BOOK VALUE

At 31 July 2025

20,368

1,711

157

22,236

At 31 July 2024

18,868

2,281

211

21,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

33,750

2,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,134

1,459

Other creditors

89,749

91,108

93,883

92,567

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

8.	RELATED PARTY DISCLOSURES

At the end of the financial period, there was an amount owed to Smart Solutions (U.K.) Limited of £49,464 (2024 : £85,822). Mr B B Murray is also a director and shareholder of Smart Solutions (U.K.) Limited. No interest is charged on this amount.