Registration number: 04532674

Sun Leisure Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Sun Leisure Limited

(Registration number: 04532674)
Balance Sheet as at 31 December 2025

	Note	2025 £	2025 £
Fixed assets
Intangible assets	4	1,085	7,270
Tangible assets	5	29,655	38,195
		30,740	45,465
Current assets
Stocks	6	524,818	495,624
Debtors	7	41,559	104,031
Cash at bank and in hand		61,585	51,780
		627,962	651,435
Creditors: Amounts falling due within one year	8	(181,083)	(185,010)
Net current assets		446,879	466,425
Total assets less current liabilities		477,619	511,890
Creditors: Amounts falling due after more than one year	8	(37,359)	(100,382)
Provisions for liabilities		(7,414)	(9,550)
Net assets		432,846	401,958
Capital and reserves
Called up share capital	9	100	100
Retained earnings		432,746	401,858
Shareholders' funds		432,846	401,958

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 July 2026
 

Sun Leisure Limited

(Registration number: 04532674)
Balance Sheet as at 31 December 2025

......................................... Mr Daniel James Hunter Director

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Bridge Street
Clay Cross
Chesterfield
Derbyshire
S45 9NU
England

These financial statements were authorised for issue by the director on 24 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on written down value
Motor Vehicles	25% on written down value
Office equipment	25% on written down value

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patents and licences	evenly over ten years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4 (2025 - 4).

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Total £
Cost or valuation
At 1 May 2025	61,850	61,850
At 31 December 2025	61,850	61,850
Amortisation
At 1 May 2025	54,580	54,580
Amortisation charge	6,185	6,185
At 31 December 2025	60,765	60,765
Carrying amount
At 31 December 2025	1,085	1,085
At 30 April 2025	7,270	7,270

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2025	74,195	20,608	42,496	137,299
Additions	1,345	-	-	1,345
At 31 December 2025	75,540	20,608	42,496	138,644
Depreciation
At 1 May 2025	43,692	16,744	38,668	99,104
Charge for the period	7,962	966	957	9,885
At 31 December 2025	51,654	17,710	39,625	108,989
Carrying amount
At 31 December 2025	23,886	2,898	2,871	29,655
At 30 April 2025	30,503	3,864	3,828	38,195

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings.
 

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

6

Stocks

	2025 £	2025 £
Other inventories	524,818	495,624

7

Debtors

Current	2025 £	2025 £
Trade debtors	39,460	103,932
Prepayments	2,000	-
Other debtors	99	99
	41,559	104,031

Sun Leisure Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2025 £
Due within one year
Trade creditors	67,889	84,907
Taxation and social security	105,379	96,783
Accruals and deferred income	3,320	3,320
Other creditors	4,495	-
	181,083	185,010

Creditors: amounts falling due after more than one year

	Note	2025 £	2025 £
Due after one year
Loans and borrowings	10	37,359	100,382

9	Share capital

Allotted, called up and fully paid shares

	2025		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2025 £
Bank borrowings	16,667	95,382
Other borrowings	20,692	5,000
	37,359	100,382