- The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Average number of employees
The average number of persons employed by the company in the period was 0 (previous period: 0).
Directors advances, credits and guarantees
Included within Creditors: amounts falling due within one year is an unsecured, interest-free loan from director Viktor Makovenko in the amount of £210,000 (€250,000), with no fixed date of repayment.
Capital Commitments
Capital and Reserves
Brought Forward Retained Reserves: £2,729,723.
Profit for the Financial Year: £204,256.
Total Equity Reserves at 30/11/2025: £2,933,979.
The company has issued 100 ordinary shares of £1,00, which have been fully paid and deposited into the company’s cash register on 15 November 2023.
SUNSHINE SECURITY INVESTMENT LTD holds 50% shares in each of:
- VISS SECURITY S.R.O. (CHEZH REPUBLIC)
- FF TECHNOLOGIES S.R.O. (SLOVENIA)
These shares were issued in exchange for EUR 1,964,584 capital 27 December 2023, which remains unpaid.
SUNSHINE SECURITY INVESTMENT LTD holds 1,000 ordinary shares with a par value of EUR 1,175.56 were distributed in respect of the right and title to receive payment of the debt in the amount of EUR 1,175,560.00
These shares were issued in exchange for EUR 1,175,560 capital 23 March 2024, which remains unpaid.
Off Balance Sheet Arrangements
The company has no off-balance sheet arrangements.
As of the reporting date, no significant post-balance sheet events have occurred.
Additional Disclosures
Other Income
Foreign Dividend Income: €239,940.57 received from subsidiary entities, translated at spot rate. Under Corporation Tax Act 2009, Part 9A (Category C), these dividends are exempt from UK Corporation Tax
Investment Yield / Interest Income: €6,805.48 received on securities, translated at spot rate.
Other Charges
Accountancy & Administration Fees: £1,554.
Bank & Notary Fees: £1,049.
Net Foreign Exchange Gain / Adjustment: (£184) arising from year-end revaluation of foreign currency balances under FRS 105 Section 25.
Tax on Profit
Provision for UK Corporation Tax at the small profits rate of 19% on taxable non-trading profits
Fixed Assets
Brought Forward (01/12/2024): £2,723,195.
Additions: Capital contribution to Perla (Spain, 49% shareholding) of €72,030
Carrying Amount at 30/11/2025: £2,783,700.
Current Assets
Current Asset Investments:300 units of securities purchased €1,000 each = €300,000.
Cash at Bank and in Hand £234,871
Creditors: amounts falling due within one year
Unpaid Securities (Trade Creditors): 150 units €1,000 = €150,000.
Director's Loan Account (Viktor Makovenko): €250,000.
Corporation Tax Liability: £592.