REGISTERED NUMBER: 13696276 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

THE SUN TREVOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P W Jones

K E Jones

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

Wrexham

LL11 1BT

REGISTERED NUMBER:

13696276 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Barclays Bank plc

51-52 Hope Street

Wrexham

LL11 1BB

FIXED ASSETS

Intangible assets

4

37,100

42,400

Tangible assets

5

96,211

64,567

Investment property

6

318,384

325,162

451,695

432,129

CURRENT ASSETS

Stocks

7

5,000

5,000

Debtors

8

14,500

57,062

Cash at bank and in hand

19,642

12,753

39,142

74,815

CREDITORS

Amounts falling due within one year

9

102,122

111,421

NET CURRENT LIABILITIES

(62,980

)

(36,606

)

TOTAL ASSETS LESS CURRENT LIABILITIES

388,715

395,523

CREDITORS

Amounts falling due after more than one year

10

(362,378

)

(371,215

)

PROVISIONS FOR LIABILITIES

13

(19,235

)

(12,957

)

NET ASSETS

7,102

11,351

CAPITAL AND RESERVES

Called up share capital

14

100

100

Retained earnings

7,002

11,251

SHAREHOLDERS' FUNDS

7,102

11,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th July 2026 and were signed on its behalf by:

P W Jones - Director

1.	STATUTORY INFORMATION

The Sun Trevor Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

53,000

AMORTISATION

At 1st October 2024

10,600

Charge for year

5,300

At 30th September 2025

15,900

NET BOOK VALUE

At 30th September 2025

37,100

At 30th September 2024

42,400

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2024

26,807

47,537

1,786

76,130

Additions

3,835

36,578

-

40,413

At 30th September 2025

30,642

84,115

1,786

116,543

DEPRECIATION

At 1st October 2024

8,587

2,151

825

11,563

Charge for year

6,128

2,052

589

8,769

At 30th September 2025

14,715

4,203

1,414

20,332

NET BOOK VALUE

At 30th September 2025

15,927

79,912

372

96,211

At 30th September 2024

18,220

45,386

961

64,567

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st October 2024

43,991

Additions

36,578

At 30th September 2025

80,569

DEPRECIATION

At 1st October 2024

733

Charge for year

1,343

At 30th September 2025

2,076

NET BOOK VALUE

At 30th September 2025

78,493

At 30th September 2024

43,258

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

and 30th September 2025

338,718

DEPRECIATION

At 1st October 2024

13,556

Charge for year

6,778

At 30th September 2025

20,334

NET BOOK VALUE

At 30th September 2025

318,384

At 30th September 2024

325,162

7.

STOCKS

30.9.25

30.9.24

£

£

Stocks

5,000

5,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

14,500

-

Directors' current accounts

-

56,161

Prepayments

-

901

14,500

57,062

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 11)

18,676

17,285

Hire purchase contracts

11,565

5,594

Trade creditors

28,703

30,758

Tax

1,669

7,925

Social security and other taxes

16,338

36,887

Other creditors

9,329

5,382

Directors' current accounts

12,193

-

Accruals and deferred income

3,649

7,590

102,122

111,421

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 11)

332,026

350,703

Hire purchase contracts

30,352

20,512

362,378

371,215

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 yr

241,908

266,985

11.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

18,676

17,285

Amounts falling due between one and two years:

Bank loans - 1-2 years

20,104

18,676

Amounts falling due between two and five years:

Bank loans - 2-5 years

70,014

65,042

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 yr

241,908

266,985

12.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

350,702

367,988

The bank loan is secured by a fixed and floating charge over the assets of the company.

13.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

Accelerated capital allowances

19,235

12,957

Deferred

tax

£

Balance at 1st October 2024

12,957

Changes in tax allowances

6,278

Balance at 30th September 2025

19,235

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

25

Ordinary

£1

25

25

25

Ordinary A

£1

25

25

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

100

100