Earth and Sun Ltd iXBRL

Company Registration Number: 14365044

Earth and Sun Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2026

Earth and Sun Ltd

Company Registration Number: 14365044

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

370,173

280,885

─────────

Current Assets

Debtors

189,645

102,999

Cash and cash equivalents

169,993

63,705

─────────

359,638

166,704

─────────

Creditors: amounts falling due within one year

(190,912)

(136,700)

─────────

Net Current Assets

168,726

30,004

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Total Assets less Current Liabilities

538,899

310,889

Creditors:

amounts falling due after more than one year

(44,972)

(97,664)

Provisions for liabilities

(92,543)

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Net Assets

401,384

213,225

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

401,284

213,125

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Equity attributable to owners of the company

401,384

213,225

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 9 September 2026 and signed on its behalf by



________________________________
Mr David James Eyre
Director

Earth and Sun Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Earth and Sun Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14365044. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. Support activities for crop production. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Straight line

Fixtures, fittings and equipment

25% Straight line

Motor vehicles

25% Straight line

Computer equipment

25% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Adoption of FRS 102 Section 1A

This is the first set of financial statements prepared by Earth and Sun Ltd in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). The company transitioned from previously UK GAAP FRS105 to FRS 102 Section 1A as at 1 April 2025.

Employees

The average monthly number of employees, including directors, during the financial year was 4, (2025 - 3).


5.	Property, plant and equipment
		Plant and	Fixtures,	Motor	Computer	Total
		machinery	fittings and	vehicles	equipment
			equipment
		£	£	£	£	£
	Cost
	At 1 April 2025	304,228	5,504	99,297	-	409,029
	Additions	285,443	-	66,094	2,125	353,662
	Disposals	(147,401)	-	-	-	(147,401)
		─────────	─────────	─────────	─────────	─────────
	At 31 March 2026	442,270	5,504	165,391	2,125	615,290
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 April 2025	97,964	2,752	27,428	-	128,144
	Charge for the financial year	110,568	1,376	41,348	531	153,823
	On disposals	(36,850)	-	-	-	(36,850)
		─────────	─────────	─────────	─────────	─────────
	At 31 March 2026	171,682	4,128	68,776	531	245,117
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 31 March 2026	270,588	1,376	96,615	1,594	370,173
		═════════	═════════	═════════	═════════	═════════
	At 31 March 2025	206,264	2,752	71,869	-	280,885
		═════════	═════════	═════════	═════════	═════════


6.	Debtors	2026	2025
		£	£

	Trade debtors	119,908	79,040
	Other debtors	7,900	20,881
	Directors' current accounts (Note 10)	32,630	-
	Taxation	22,396	-
	Prepayments and accrued income	6,811	3,078
		─────────	─────────
		189,645	102,999
		═════════	═════════


7.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Net obligations under finance leases
	and hire purchase contracts	47,307	55,209
	Trade creditors	39,516	6,794
	Taxation	98,325	64,620
	Directors' current accounts	-	7,317
	Other creditors	514	760
	Accruals	5,250	2,000
		─────────	─────────
		190,912	136,700
		═════════	═════════


8.	Creditors	2026	2025
	Amounts falling due after more than one year	£	£

	Finance leases and hire purchase contracts	44,972	97,664
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	47,307	55,209
	Repayable between one and five years	44,972	97,664
		─────────	─────────
		92,279	152,873
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2026

2025

At financial year start

Charged to profit and loss

92,543

92,543

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At financial year end

92,543

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10.

Directors' advances, credits and guarantees

Included in other debtors is £32,630 (2025: £7,318 CR) owed to the company from the directors at the year end. This loan is interest free, unsecured and repayable on demand.

11.

Leasing agreements

The loans in respect of the hire purchase lease agreements are secured against the assets to which they relate.

At the year end the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £32,072 (2025: £Nil), of which £16,036 (2025: £Nil) is due within one year.