REGISTERED NUMBER: 10525077 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SUNSET BARN INTERIORS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M Medaets

REGISTERED OFFICE:

The Barn

Chapel Lane

Minety

Malmesbury

SN16 9QJ

REGISTERED NUMBER:

10525077 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Tangible assets

4

71,443

75,047

Investments

5

240,819

-

312,262

75,047

CURRENT ASSETS

Stocks

152,252

172,833

Debtors

6

198,988

22,937

Cash at bank

228,298

136,652

579,538

332,422

CREDITORS

Amounts falling due within one year

7

429,226

141,430

NET CURRENT ASSETS

150,312

190,992

TOTAL ASSETS LESS CURRENT LIABILITIES

462,574

266,039

CREDITORS

Amounts falling due after more than one year

8

(124,187

)

(14,583

)

PROVISIONS FOR LIABILITIES

11

(12,776

)

(14,796

)

NET ASSETS

325,611

236,660

CAPITAL AND RESERVES

Called up share capital

12

13

13

Share premium

100,000

100,000

Retained earnings

225,598

136,647

SHAREHOLDERS' FUNDS

325,611

236,660

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

Ms M Medaets - Director

1.	STATUTORY INFORMATION

Sunset Barn Interiors 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.

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.

Long leasehold

-

2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

18,935

5,045

93,604

42,442

160,026

Additions

4,900

283

9,765

605

15,553

Disposals

-

-

(2,446

)

-

(2,446

)

At 31 December 2025

23,835

5,328

100,923

43,047

173,133

DEPRECIATION

At 1 January 2025

3,071

1,764

51,111

29,033

84,979

Charge for year

427

1,046

14,053

3,408

18,934

Eliminated on disposal

-

-

(2,223

)

-

(2,223

)

At 31 December 2025

3,498

2,810

62,941

32,441

101,690

NET BOOK VALUE

At 31 December 2025

20,337

2,518

37,982

10,606

71,443

At 31 December 2024

15,864

3,281

42,493

13,409

75,047

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

Additions

240,819

At 31 December 2025

240,819

NET BOOK VALUE

At 31 December 2025

240,819

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

5,672

(524

)

Other debtors

142,675

9,675

Directors' current accounts

-

12,836

Prepayments and accrued income

50,641

950

198,988

22,937

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

27,256

35,000

Trade creditors

23,426

66,948

Tax

51,340

10,791

Social security and other taxes

6,291

5,152

VAT

35,832

7,948

Other creditors

230,821

2,411

Directors' current accounts

184

-

Accrued expenses

54,076

13,180

429,226

141,430

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

30,200

14,583

Bank loans - 2-5 years

93,987

-

124,187

14,583

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

53,672

38,351

Between one and five years

31,471

45,625

85,143

83,976

10.	SECURED DEBTS

The company has a charge against them by HSBC Bank PLC that is a fixed and floating charge over all assets, more information can be found on Companies House.

11.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

12,776

14,796

Deferred

tax

£

Balance at 1 January 2025

14,796

Reversal of timing differences

(2,020

)

Balance at 31 December 2025

12,776

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

110

A Ordinary

£0.10

11

11

20

B Ordinary

£0.10

2

2

13

13

13.	RELATED PARTY DISCLOSURES

The directors maintain a loan accounts with the company. At the balance sheet date the company owed £184 (2024: owed the company £12,836).

The company has provided loans of £133,550 during the year to entities which share common directors and shareholders.